公司治理结构下的内部会计控制
摘要
自20世纪90年代以来,由于经济的日益全球化和信息技术的高速发展,公司的治理结构越来越受到世界各国的重视,形成了一个公司治理运动的浪潮,公司治理结构对公司内部控制机制的影响也越来越大,内部会计控制作为内部控制的核心内容,在公司治理结构中的作用也不容忽视,二者有着必然的联系。本文对内部会计控制的发展历史作了回顾,在以往的理论研究成果基础上,运用规范性研究方法,指出了公司治理结构与内部会计控制的关系,公司治理结构与内部会计控制是制度环境与内部管理监督系统的关系,它们是公司管理中不可缺少的一部分。考察了我国公司内部会计控制存在的问题,比如缺乏有效的现代公司治理机制,尚未形成完整、合理的内部会计控制规范体系,会计机构独立性差,内部会计控制执行不力,对内部会计控制的监督与检查不力等。并找出了解决问题的具体措施,即完善内部公司治理结构,加强会计组织结构建设,引进内部会计控制评价体系等。最后以全新的视角提出了基于公司治理结构下的内部会计控制系统理论框架,从公司治理结构层面着手,构建了内部会计控制系统,对内部会计控制的性质、目标、定义、要素作了深入的研究,以保证会计信息的质量,实现企业的经营管理目标。
Finding out from enterprise reform process of our country, which develop national economy must move distance of corporation governance,then it is inevitable request and important component of corporation governance to set up internal accounting control. The listed corporations of our country are typical representatives of enterprise by the corporation, at present the listed corporations generally exist“one share is big alone”,“the internal people control”, which cause power to be centralized and shorten balance mechanism etc. All these urgently require us to perfect corporation governance and internal accounting control,because it is the important insurance of strengthening the competitiveness of corporation to perfect corporation governance,and good internal accounting control is favorable to perfect corporation governance, which can solve effectively the problems of internal management relaxing,control weakening and corruption etc.The interaction role of corporation governance and internal accounting control will promote the development of corporations of our country.
In the past researches, theory circle and practical circle study corporation governance and internal accounting control, mostly different researchers proceed from each professional research field to carry on scattered research for certain respect and content of corporation governance and internal accounting control. The entering point of the thesis is the relationship between corporation governance and internal accounting control, researches internal accounting control under corporation governance standing in a new angle.
The thesis is divided into four parts altogether. The first part is preface, point out the research background and meaning of this thesis, content and method of research, thinking and system of research; The second part is the comment on the internal accounting control and its researches, introduces the emergence and the evolation of the internal control,the relationship of internal control and internal accounting control, the researches of the internal accounting control in China, points out the orientation and the content for the future research; The third part is the theory of corporation governance and internal accounting control,describes the theoretical foundation and concept of corporation governance and internal accounting control, points out the relationship between corporation governance and internal accounting control,based on the relationship,analyses the existing problems of internal accounting control under corporation governance,puts foreward the measures of perfecting internal accounting control;The fourth part consists of the key content of the thesis,attemps to set up the system internal accounting control of under corporation governance by extending and referencing American ERM report,includes the construction basis of internal accounting control system,goal,concept and making-up etc;Finally,it is concerned with the conclusion and prospect.
The present author thinks that the thesis possesses the theoretical value:
Based on the research results of internal accounting controlthorey, the thesis puts foreward the theory framework and the key argument from the angle of combining corperation governance and internal accounting control.It is clearly pointed out that system is the nature of internal accounting control,correspondingly,the construction of internal accounting control should seek of the system theory;The definition and the goal of internal accounting controlis reestablished on the basis of“The standards of Internal Accounting Control”.It’s pointed out that improving economic performance and accomplishing value maximization,is the bisis goal of bringing about internal accounting control under the governance enviroment of modern corporations. Internal accounting control system is an open mornitoring system implemented by all the staff and aiming at the enterprise value drive.The enterprise management bureau set up internal accounting control system to protect the safety and integrity of the enterprise property,to protect the authenticity of accounting information,to improve the economic benefit of enterprise ,to realize the management goal of enterprise,to ensure the implemetation of the country law,rules and regulations.making use of the ERM report,the component elements of the internal accounting control theory framework are divided into six parts,which are analyzed and elabrated with the new system economics theories,creaty a completely new visual sense.
Finding out from enterprise reform process of our country, which develop national economy must move distance of corporation governance,then it is inevitable request and important component of corporation governance to set up internal accounting control. The listed corporations of our country are typical representatives of enterprise by the corporation, at present the listed corporations generally exist“one share is big alone”,“the internal people control”, which cause power to be centralized and shorten balance mechanism etc. All these urgently require us to perfect corporation governance and internal accounting control,because it is the important insurance of strengthening the competitiveness of corporation to perfect corporation governance,and good internal accounting control is favorable to perfect corporation governance, which can solve effectively the problems of internal management relaxing,control weakening and corruption etc.The interaction role of corporation governance and internal accounting control will promote the development of corporations of our country.
In the past researches, theory circle and practical circle study corporation governance and internal accounting control, mostly different researchers proceed from each professional research field to carry on scattered research for certain respect and content of corporation governance and internal accounting control. The entering point of the thesis is the relationship between corporation governance and internal accounting control, researches internal accounting control under corporation governance standing in a new angle.
The thesis is divided into four parts altogether. The first part is preface, point out the research background and meaning of this thesis, content and method of research, thinking and system of research; The second part is the comment on the internal accounting control and its researches, introduces the emergence and the evolation of the internal control,the relationship of internal control and internal accounting control, the researches of the internal accounting control in China, points out the orientation and the content for the future research; The third part is the theory of corporation governance and internal accounting control,describes the theoretical foundation and concept of corporation governance and internal accounting control, points out the relationship between corporation governance and internal accounting control,based on the relationship,analyses the existing problems of internal accounting control under corporation governance,puts foreward the measures of perfecting internal accounting control;The fourth part consists of the key content of the thesis,attemps to set up the system internal accounting control of under corporation governance by extending and referencing American ERM report,includes the construction basis of internal accounting control system,goal,concept and making-up etc;Finally,it is concerned with the conclusion and prospect.
The present author thinks that the thesis possesses the theoretical value:
Based on the research results of internal accounting controlthorey, the thesis puts foreward the theory framework and the key argument from the angle of combining corperation governance and internal accounting control.It is clearly pointed out that system is the nature of internal accounting control,correspondingly,the construction of internal accounting control should seek of the system theory;The definition and the goal of internal accounting controlis reestablished on the basis of“The standards of Internal Accounting Control”.It’s pointed out that improving economic performance and accomplishing value maximization,is the bisis goal of bringing about internal accounting control under the governance enviroment of modern corporations. Internal accounting control system is an open mornitoring system implemented by all the staff and aiming at the enterprise value drive.The enterprise management bureau set up internal accounting control system to protect the safety and integrity of the enterprise property,to protect the authenticity of accounting information,to improve the economic benefit of enterprise ,to realize the management goal of enterprise,to ensure the implemetation of the country law,rules and regulations.making use of the ERM report,the component elements of the internal accounting control theory framework are divided into six parts,which are analyzed and elabrated with the new system economics theories,creaty a completely new visual sense.
引文
1.CIMA. A framework for internal control. Corporate Governance, April 1994, P109～ 110
2.Accounting: The Basis for Business Decision, Meigs &M eigs, Ninth Edition, McGraw 2Hill, Icn.
3.葛家澎,黄世忠. 安然事件的反思. 会计研究,2002,2
4.Management Reports on Internal Control, Journal of Accountancy . Online Issues . October 2000
5.阎达五、宋建波 双元控制主体构架下现代企业会计控制的新思考 会计研究, 2000,3
6.程新生. 论公司治理与会计控制 会计研究, 2003, 1
7. 张炎兴 公司治理结构和会计控制观 会计研究, 2001, 1
8.吴艾莉, 娄权 从公司治理结构的性质看内部会计控制创新 南京经济学院学报, 2003, 1
9.郭大伟, 黄明 企业内部双层会计控制体系的构建 上海立信会计学院学报, 2004, 1
10.于玉林,会计控制方法的分类多样性 财会月刊( 会计), 2005,1
11.付同青, 公司治理结构与内部会计控制系统 经济师,2003,11 P15
12.高一斌,王宏,对加快推进内部会计控制建设若干问题的思考 会计研究,2005,2
13.林品珍,内部会计控制的评价标准体系 经济师,2005,10
14.吴水澎等, 企业内部控制理论的发展与启示 会计研究,2000,5
15.李凤鸣等 内部控制理论的历史演进与未来展望 审计与经济研究2001,7
16.石本仁 公司治理中的会计角色 会计研究,2002,4
17.栾组盛 从年度审计看我国的公司治理问题 南开管理评论,1999,4
18.李咏梅 会计信息披露的规范问题研究 会计研究,2001,4
19.财政部关于印发《内部会计控制规范———基本规范(试行) 》《内部会计控制规范———货币资金(试行) 》的通知, 财会[2001 ] 41 号
20.阎达五、杨有红 内部控制框架的构建 会计研究,2001,12
21.陈立新 完善企业会计内控制度的对策 会计之友,2006,6(下)
22.何维达等, 公司治理结构的理论与案例[M] . 北京:经济科学出版社,1999.
23.李凤鸣 内部控制学[M] . 中国商业出版社,1992.
24.朱荣恩 应唯 袁敏 美国财务报告内部控制评价的发展及对我国的启示 会计研究, 2003,8
25.吴水澎 陈汉文 邵贤弟 论改进我国企业内部控制——由“亚细亚”失败引发的思考 会计研究,2000,9 P44-45
26.张立民 钱华 李敏仪 内部控制信息披露的现状与改进——来自我国ST上市公司的数据分析 审计研究,2003,5 P14
2.Accounting: The Basis for Business Decision, Meigs &M eigs, Ninth Edition, McGraw 2Hill, Icn.
3.葛家澎,黄世忠. 安然事件的反思. 会计研究,2002,2
4.Management Reports on Internal Control, Journal of Accountancy . Online Issues . October 2000
5.阎达五、宋建波 双元控制主体构架下现代企业会计控制的新思考 会计研究, 2000,3
6.程新生. 论公司治理与会计控制 会计研究, 2003, 1
7. 张炎兴 公司治理结构和会计控制观 会计研究, 2001, 1
8.吴艾莉, 娄权 从公司治理结构的性质看内部会计控制创新 南京经济学院学报, 2003, 1
9.郭大伟, 黄明 企业内部双层会计控制体系的构建 上海立信会计学院学报, 2004, 1
10.于玉林,会计控制方法的分类多样性 财会月刊( 会计), 2005,1
11.付同青, 公司治理结构与内部会计控制系统 经济师,2003,11 P15
12.高一斌,王宏,对加快推进内部会计控制建设若干问题的思考 会计研究,2005,2
13.林品珍,内部会计控制的评价标准体系 经济师,2005,10
14.吴水澎等, 企业内部控制理论的发展与启示 会计研究,2000,5
15.李凤鸣等 内部控制理论的历史演进与未来展望 审计与经济研究2001,7
16.石本仁 公司治理中的会计角色 会计研究,2002,4
17.栾组盛 从年度审计看我国的公司治理问题 南开管理评论,1999,4
18.李咏梅 会计信息披露的规范问题研究 会计研究,2001,4
19.财政部关于印发《内部会计控制规范———基本规范(试行) 》《内部会计控制规范———货币资金(试行) 》的通知, 财会[2001 ] 41 号
20.阎达五、杨有红 内部控制框架的构建 会计研究,2001,12
21.陈立新 完善企业会计内控制度的对策 会计之友,2006,6(下)
22.何维达等, 公司治理结构的理论与案例[M] . 北京:经济科学出版社,1999.
23.李凤鸣 内部控制学[M] . 中国商业出版社,1992.
24.朱荣恩 应唯 袁敏 美国财务报告内部控制评价的发展及对我国的启示 会计研究, 2003,8
25.吴水澎 陈汉文 邵贤弟 论改进我国企业内部控制——由“亚细亚”失败引发的思考 会计研究,2000,9 P44-45
26.张立民 钱华 李敏仪 内部控制信息披露的现状与改进——来自我国ST上市公司的数据分析 审计研究,2003,5 P14