【作者】 梁运吉；

【导师】 岳上植；

【作者基本信息】 东北林业大学 ， 林业经济管理， 2008， 博士

【摘要】 1995年,巴林银行前交易员里森因违规买卖,导致巴林银行一夜之间倒闭。2008年,法国兴业银行交易员热罗姆·盖维耶尔在未经授权的情况下大量购买期货,造成巨大损失。安然、世通、中国航油等系列国内外事件,使人们充分认识到建立完善的企业内部控制体系是市场化的迫切要求,也是提高企业核心竞争力的强烈要求,建立符合我国企业实际的内部控制标准体系的工作已经提上日程。本文以基于COSO整合框架的内控标准为研究对象,期望对网络化管理和信息化管理兴起的经济背景下企业内部控制标准的实施做出规范性的研究,既从理论上对企业内部控制标准的实施机制进行梳理、分析和总结,又期望为达成符合中国企业实践的内部控制标准实施体系提供指导和借鉴。首先,通过对企业投入主体之间的博弈分析指出,内部控制应明确企业内部各成员的职责,制定各种交易规则,保护相对于距离企业较远的一方正当利益,同时对交易的另一方进行监督,最大限度维护企业内部交易的公正和公平。内部控制系统通过对组织内部资产专用性交易制定日常的交易管理制度,减少博弈数量和频率,降低企业内部交易费用。建立有效内部控制体系是所有要素投入主体之间经济利益博弈的必然选择。其次,从规制经济学出发,构建规制执行机制下内部控制标准实施的分析框架。该框架从内部因素和外部因素两个方面讨论执行机制的成本与效果。模型包括四个要素:执行机制、内部因素、外部因素、成本与效果。第三,充分考虑企业所处的IT环境和信息化背景,阐述IT环境与COSO、SOX及内控标准的关系,并将国际IT前沿的COBIT框架与中国企业内控标准相结合,提出中国企业内部控制标准实施的IT解决措施。第四,披露内部控制信息是股东和经营者基于信息不对称的共同需要,经营者通过将内部控制信息及时、充分地公开,可以消除因信息不对称带来的证券市场低效率,保护投资者的合法权益。内部控制信息的充分披露可以保证企业财务信息的质量,但是由于成本效益及制度有待完善等原因,现在还没办法对整套内部控制信息进行披露,笔者建议先对管理当局出具的财务报告内部控制报告做出强制性的披露要求。第五,从管理学和经济学对声誉机制发生作用进行机理分析,并分析了霍姆斯特姆代理人市场——声誉模型,就声誉机制在我国企业内部控制标准实施过程中发挥作用提出具体建议。对企业内部控制实施机制中的监督检查机制和激励机制从理论和实践上进行阐述。通过对内部团队监督模型和激励约束的作用机理的分析,提出我国企业在内部控制标准实施过程中的监督对策和激励措施,以保证内部控制标准的有效实施。第六,在内部控制制度设计中,对生产企业大量调研,借鉴国内外内部控制实施实务方面的成果,分解各要素内容要点,给出各业务单位和各层面业务活动的关注要点和实施技术,构建一套符合中国企业实际情况的内部控制标准实施指引。以控制活动的销售与收款环节为例,对业务控制流程进行科学合理再造。最后,在内部控制评价体系具体内容论述基础上,提出两层次评价方法和思路,针对公司整体层面和业务层面进行详细的评价研究,建立公司层面和业务层面评价数据库。对内部控制自我评价新方法——控制自我评估(CSA)在我国企业中的具体运用详细阐述,并对内部控制进行基于模糊数学的量化评价。更多还原

【Abstract】 In 1995,Balin Bank went bankrupt ovemight because the cashier Lison transacted illegally.In 2008,The cashier called Reluom Geweiye made a heavy loss by purchasing a large number of futures without being permitted by authority.A series of events at home and abroad in AnRan,ShiTong and Chinese Flight and Oil make people realize that the establishment of the perfect internal control system that suits the actual condition of Chinese enterprises is the pressing need for market and the strong demand for improving the competitive force,so establishment of the internal control Standards system that suits the actual condition of Chinese enterprises has been very critical.With the internal Standards based on the COSO framework as the research object,the thesis will conduct a normative research on the implementation of internal control standards under the economic background of networking management and information-based management,theoretically analyze and summarize the implementation mechanism of the internal control standards and provide guide and reference for internal control standards practice in accordance with the reality in Chinese enterprises.First,through the game analysis of the enterprises subjects,internal control should specify each member’s responsibility in the enterprise,lay down all kinds of transaction rules,protect the just benefits which is far from the enterprise,meanwhile supervise the other side to safeguard the justice and fairness in the internal transactions.The internal control system can specify the daily management regulations for internal asset specific transactions;reduce the quantity and frequency of game,low down the transaction outlays.Effective internal control Standards is the necessary choice for economic benefits games of all the key investment subjects.Second,from the perspective of economics,the dissertation will try to establish the analysis of the implementation of internal control standards.From the internal factors and external factors,the framework will talk about the cost and effect of the enforcement mechanism.The model entails:implementation mechanism,internal factors,external factors and cost and effectThird,the thesis gives full consideration to the IT environment and information-based background,expounds the relationship between IT environment,COSO,SOX and internal control standards,combine COBIT framework on the frontier of internal IT and internal control standards in Chinese enterprises,put forward the solution to the implementation of internal control standards in Chinese enterprises.Fourth,information disclosure is the shareholder and manager’s common need because of the information asymmetry.Manager can fully announce the internal control information in time so as to get rid of the low efficiency of the stock market and protect the investors’ valid rights.Full information disclosure can ensure the quality of financial information but the costbenefit and rules needs to be perfected,it is very difficult to disclose the whole information of internal control regulations,so the author advises to make strong demands to disclose the financial report and internal control report issued by the authority.Fifth,from management and economics,the dissertation will analyze the role of reputation mechanism,Holmstem agent market—reputation model the reputation mechanism and put forward the concrete advice on how to exert the role of the reputation mechanism in the implementation of internal control standards in the Chinese enterprises.The thesis also theoretically and practically sets fourth the inspection mechanism and inspiration mechanism in the implementation of internal control standards in the Chinese enterprises.Through the analysis of internal team’s inspection model and inspiration,restraint mechanism,the dissertation will put forward the inspection countermeasures and inspiration measures in the implementation of internal control standards in the Chinese enterprises to guarantee the effective enforcement of the internal control Standards.Sixth,in the design of internal control standards,the thesis will investigate many enterprises,make use of the fruits of the application of internal control standards at home and abroad,disintegrate the essence of contents,summarize the essence and application technologies of different units and levels of operation to establish a set of application guides for the implementation of the internal control standards in accordance with the reality in the Chinese enterprises.Lets take the sale of control activities and charges as examples to scientifically and reasonably reconstruct the operation control processes.At last,based on the discussion about the detailed contents of the internal control amassment system,the thesis lists the two-level assessment method and thought.Assessment database on the corporate level and operation level should be established according to the detailed assessment research on the corporate level and operation level.The thesis also sets fourth the application of CSA—the new self-assessment method of internal control and from the perspective of quantification;assess the internal control based on fuzzy mathematics.更多还原