公路施工企业内部控制研究
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摘要
内部控制是在企业董事会、管理阶层及其他人员影响下制定的为保证企业经营活动的效益性、财务报告的可靠性和法律法规的遵循性,而对企业内部业务进行自我约束,检查和改进的一个系统,它贯穿于活动的全过程,包括控制环境,控制活动,信息沟通,风险评估等。
公路施工企业是承担公路基础建设任务的主要施工单位。中国加入WTO后,经济发展更是突飞猛进,公路施工企业也面临着愈加激烈的竞争,如何在众多的竞争对手中脱颖而出,利于不败之地已经成为公路施工企业所有面临的严峻的问题。面对外部不断变化的经济条件,如何加强内部管理提高企业竞争力成为了企业不断探索的课题。而内部管理的重中之重则是企业的内部控制制度的设计。近年来,公路施工企业根据我国的相关制度法令已经建立的初步的内部控制制度,并取得了初步的成效,但是内部控制在我国施工企业内部还没有充分的发挥其作用,部分原因是因为企业对其不够重视造成了内部控制没有得到足够的完善,流于形式,疏于管理,使得企业内部出现了众多问题。如会计信息质量下降,贪污舞弊,项目成本控制不当,职工向心力不强,怨声载道等现象。如何进一步加强公路施工企业内部控制建设已是摆在我们面前的一项重要课题。
本论文在总结内部控制理论的基础上,从公路施工企业内部控制制度的现状入手,对内部控制制度存在的问题做了一些探讨,并针对公路施工企业完善内部控制提出了一定的理论指导。
本文包括六部分。第一部分是选题的背景、意义,研究内容与方法；第二部分是对内部控制理论的基本概述；第三部分是内部控制系统运行分析,主要从内部控制与公司治理、组织结构、风险管理、内部会计控制关系入手；第四部分是对公路施工企业的特性及目前我国的现状以及存在的问题进行介绍；第五部分,介绍了内部控制的建立需要把握的几个原则,并对内部控制系统的构建于实施提出了一些对策和建议。第六部分是全文总结和研究展望。
The internal control is the self-controlled system that checks, improve the internal business activity by itself to ensure the effectiveness of business activities, the reliability of financial reporting and compliance with laws and regulations.It is under the influence of board of directors, management and other personnel, which runs through the whole process, including the control environment, control activities, information communication, risk assessment and so on.
Road construction enterprises are major construction organization to undertake the task of road infrastructure.After China joins the WTO, With the speed up of economic development, road construction enterprises is facing increasingly fierce competition. How to be placed in the undefeated position in the competition has become a serious problems to the road construction enterprises. facing the constantly changing economic conditions outside, how to strengthen internal management to improve the competitiveness of enterprises is a task we need to explore. The most important in internal management is the company's internal control system design, for years, the road construction enterprises'internal control system under our laws has been established primaryly and achieved preliminary results, but our construction of internal control within the enterprise has not come into play sufficiently, partly for companies lack of enough attention, It become a mere formality, poor management, so it appears many problems within the enterprise. Such as the decline in the quality of accounting information, corruption, improper control of project costs, weak centripetal force, grievances and so on. How to further strengthen internal control construction in road construction is an important topic to us.
Based on the conclusion of internal control theory, according to the status and deficiency of internal control system in the road construction enterprises the thesis presented some theoretical guide.
This thesis contains six parts.The first illustrates the research background, motive, significance, study contents and methods. the second part is a basic overview of the internal control theory; the third part is about the internal control system operation, mainly from relations between the internal control, corporate governance, organizational structure, risk management and internal accounting control. The fourth part illustrates characteristic of road construction enterprises, our country's current situation and existent problems. The fifth part describes the establishment of internal controls need to grasp the following principles and proposed the countermeasures and suggestions about systems of internal control.
公路施工企业是承担公路基础建设任务的主要施工单位。中国加入WTO后,经济发展更是突飞猛进,公路施工企业也面临着愈加激烈的竞争,如何在众多的竞争对手中脱颖而出,利于不败之地已经成为公路施工企业所有面临的严峻的问题。面对外部不断变化的经济条件,如何加强内部管理提高企业竞争力成为了企业不断探索的课题。而内部管理的重中之重则是企业的内部控制制度的设计。近年来,公路施工企业根据我国的相关制度法令已经建立的初步的内部控制制度,并取得了初步的成效,但是内部控制在我国施工企业内部还没有充分的发挥其作用,部分原因是因为企业对其不够重视造成了内部控制没有得到足够的完善,流于形式,疏于管理,使得企业内部出现了众多问题。如会计信息质量下降,贪污舞弊,项目成本控制不当,职工向心力不强,怨声载道等现象。如何进一步加强公路施工企业内部控制建设已是摆在我们面前的一项重要课题。
本论文在总结内部控制理论的基础上,从公路施工企业内部控制制度的现状入手,对内部控制制度存在的问题做了一些探讨,并针对公路施工企业完善内部控制提出了一定的理论指导。
本文包括六部分。第一部分是选题的背景、意义,研究内容与方法；第二部分是对内部控制理论的基本概述；第三部分是内部控制系统运行分析,主要从内部控制与公司治理、组织结构、风险管理、内部会计控制关系入手；第四部分是对公路施工企业的特性及目前我国的现状以及存在的问题进行介绍；第五部分,介绍了内部控制的建立需要把握的几个原则,并对内部控制系统的构建于实施提出了一些对策和建议。第六部分是全文总结和研究展望。
The internal control is the self-controlled system that checks, improve the internal business activity by itself to ensure the effectiveness of business activities, the reliability of financial reporting and compliance with laws and regulations.It is under the influence of board of directors, management and other personnel, which runs through the whole process, including the control environment, control activities, information communication, risk assessment and so on.
Road construction enterprises are major construction organization to undertake the task of road infrastructure.After China joins the WTO, With the speed up of economic development, road construction enterprises is facing increasingly fierce competition. How to be placed in the undefeated position in the competition has become a serious problems to the road construction enterprises. facing the constantly changing economic conditions outside, how to strengthen internal management to improve the competitiveness of enterprises is a task we need to explore. The most important in internal management is the company's internal control system design, for years, the road construction enterprises'internal control system under our laws has been established primaryly and achieved preliminary results, but our construction of internal control within the enterprise has not come into play sufficiently, partly for companies lack of enough attention, It become a mere formality, poor management, so it appears many problems within the enterprise. Such as the decline in the quality of accounting information, corruption, improper control of project costs, weak centripetal force, grievances and so on. How to further strengthen internal control construction in road construction is an important topic to us.
Based on the conclusion of internal control theory, according to the status and deficiency of internal control system in the road construction enterprises the thesis presented some theoretical guide.
This thesis contains six parts.The first illustrates the research background, motive, significance, study contents and methods. the second part is a basic overview of the internal control theory; the third part is about the internal control system operation, mainly from relations between the internal control, corporate governance, organizational structure, risk management and internal accounting control. The fourth part illustrates characteristic of road construction enterprises, our country's current situation and existent problems. The fifth part describes the establishment of internal controls need to grasp the following principles and proposed the countermeasures and suggestions about systems of internal control.
引文
[1]李凤鸣.内部控制学[M].北京：北京大学出版社,2002
[2]罗凌妍.公路施工企业成本费用内部会计控制研究.武汉：武汉理工大学,2007
[3]阎达五,杨有红.内部控制框架的构建[J].会计研究.2001(2)：9-14
[4]吴水澎,陈汉文,邵贤弟.企业内部控制理论的发展与启示[J].会计研究.2000(5)
[5]阎达五,张瑞君；会计控制新论——会计实时控制研究[J]：会计研究；2003(4)：20-21
[6]张丽.浅谈公路施工企业施工过程中的管理与控制[J].山西建筑.2009(6)：200-201
[7]王芳.浅谈公路施工企业的内部控制管理.项目管理,2007(10)：80-81
[8]Committee of Sponsoring Organization of the Tread-way Commission(COSO). Internal Control-Integrated Framework,1994
[9]The Committee of Sponsoring Organizations of the Tread way Commission. Enterprise Risk Management—Integrated Framework, September,2004
[10]朱荣恩.企业内部控制规范与案例.北京：中国时代经济出版社,2009
[11]潘秀丽.企业内部控制研究,中国财政经济出版社,2005
[12]杨瑞平.企业内部控制探索,北京：中国市场出版社,2009
[13]Public Company Accounting Oversight Board. Auditing Standard No.2—An Audit of Internal Control Over Financial Reporting Performed in Conjunction with An Audit of Financial Statements,2004
[14]KPMG. Sarbanes-Oxley Section 404:Management Assessment of Internal Control and Proposed Auditing Standards, March,2003
[15]Tone at the Top, The Institute of Internal Auditors. Putting COSO theory into Practice. November 2005
[16]陈小琼.企业内部会计控制体系的建立与实施.南京：南京理工大学,2004
[17]李树梅.谈企业会计的内部控制.河北企业,2009(8)：21
[18]张曼玲.企业内部会计控制研究.北京：首都经济贸易大学会计学院,2004
[19]Turnbull Review Group. Review of the Turnbull Guidance on Internal Control (J). Chartered accountants,2005
[20]刘昱杉.我国企业内部控制审计现状、问题与对策.新疆农垦经济,2009：62-63
[21]张庆国.企业内部控制方法浅析.冶金财会,2007(7)：44
[22]姚王信,新建路桥施工企业内部控制与风险管理[J].合作经济与科技.2006(4)：18-19
[23]J. H. M. That,V. Carr, A Proposal for Construction Risk Assessment Using Fuzzy Logic, Construction Management and Economies,2000:491-500
[24]潘琰.内部控制.北京：高等教育出版社,2008
[25]彭君翔.我国企业内部控制制度的研究-以计华公司为例,兰州大学,2008
[26]廖立生.论加强施工企业内部控制.市场周刊,2007(8)：54-55
[27]蒋万民.路桥企业加强施工项目成本控制管理的问题研究.集团经济研究,2005
[28]吐拉洪.施工项目成本控制方法研究与应用.西安：西安建筑科技大
[29]李红瑛.工程项目内部会计控制问题研究.长沙：长沙理工大学,2006
[30]李振霞.公路工程项目风险动态管理方法与应用技术研究,郑州大学,2005
[31]邹惠平,于吉永,闻佳凤.企业内部控制,石油工业出版社,2004
[32]Karamanou, I. and Vafeas, N, The association between corporate boards, audit committees, and management earnings forecasts:an empirical analysis, Journal of Accounting Research,2005
[33]陈学进.我国企业内部控制体系的构建与运行研究,五邑大学,2008
[34]Lehman Brown. Internal Controls. Shanghai Business. May 2003
[35]常林新.施工企业施工项目成本管理理论与方法研究.合肥工业大学,2005
[36]刘军戈.公路施工企业财务管理新模式-“会计核算中心”.科技情报开发与经济2003(5)：211-212
[37]杜美杰.信息系统与会计内部控制,清华大学出版社,2004
[38]Jon Green. Harold Kerzner Project Management.7th Edition. New York Prentice Hall Ine.2001:54-56
[39]何夏蓓.施工企业的成本管理问题分析与对策.企业管理,2008(10)：77-78
[40]常惠宗.浅谈公路施工企业成本管理.山西建筑,2009(8)：253-254
[41]胡为民.内部控制与企业风险管理-案例与评析.电子工业出版社,2009
[42]尹在圣.施工企业责任成本管理概述及其应用.会计之友,2005(5)：24-25
[43]Champlain, J,Auditing Information Systems:A Comprehensive Reference Guide (Somerset, New Jersey,1998)
[44]Galloway, D. J. Control Models in Perspective, The Internal Auditor 51, no.6 1994,pp:46-52
[2]罗凌妍.公路施工企业成本费用内部会计控制研究.武汉：武汉理工大学,2007
[3]阎达五,杨有红.内部控制框架的构建[J].会计研究.2001(2)：9-14
[4]吴水澎,陈汉文,邵贤弟.企业内部控制理论的发展与启示[J].会计研究.2000(5)
[5]阎达五,张瑞君；会计控制新论——会计实时控制研究[J]：会计研究；2003(4)：20-21
[6]张丽.浅谈公路施工企业施工过程中的管理与控制[J].山西建筑.2009(6)：200-201
[7]王芳.浅谈公路施工企业的内部控制管理.项目管理,2007(10)：80-81
[8]Committee of Sponsoring Organization of the Tread-way Commission(COSO). Internal Control-Integrated Framework,1994
[9]The Committee of Sponsoring Organizations of the Tread way Commission. Enterprise Risk Management—Integrated Framework, September,2004
[10]朱荣恩.企业内部控制规范与案例.北京：中国时代经济出版社,2009
[11]潘秀丽.企业内部控制研究,中国财政经济出版社,2005
[12]杨瑞平.企业内部控制探索,北京：中国市场出版社,2009
[13]Public Company Accounting Oversight Board. Auditing Standard No.2—An Audit of Internal Control Over Financial Reporting Performed in Conjunction with An Audit of Financial Statements,2004
[14]KPMG. Sarbanes-Oxley Section 404:Management Assessment of Internal Control and Proposed Auditing Standards, March,2003
[15]Tone at the Top, The Institute of Internal Auditors. Putting COSO theory into Practice. November 2005
[16]陈小琼.企业内部会计控制体系的建立与实施.南京：南京理工大学,2004
[17]李树梅.谈企业会计的内部控制.河北企业,2009(8)：21
[18]张曼玲.企业内部会计控制研究.北京：首都经济贸易大学会计学院,2004
[19]Turnbull Review Group. Review of the Turnbull Guidance on Internal Control (J). Chartered accountants,2005
[20]刘昱杉.我国企业内部控制审计现状、问题与对策.新疆农垦经济,2009：62-63
[21]张庆国.企业内部控制方法浅析.冶金财会,2007(7)：44
[22]姚王信,新建路桥施工企业内部控制与风险管理[J].合作经济与科技.2006(4)：18-19
[23]J. H. M. That,V. Carr, A Proposal for Construction Risk Assessment Using Fuzzy Logic, Construction Management and Economies,2000:491-500
[24]潘琰.内部控制.北京：高等教育出版社,2008
[25]彭君翔.我国企业内部控制制度的研究-以计华公司为例,兰州大学,2008
[26]廖立生.论加强施工企业内部控制.市场周刊,2007(8)：54-55
[27]蒋万民.路桥企业加强施工项目成本控制管理的问题研究.集团经济研究,2005
[28]吐拉洪.施工项目成本控制方法研究与应用.西安：西安建筑科技大
[29]李红瑛.工程项目内部会计控制问题研究.长沙：长沙理工大学,2006
[30]李振霞.公路工程项目风险动态管理方法与应用技术研究,郑州大学,2005
[31]邹惠平,于吉永,闻佳凤.企业内部控制,石油工业出版社,2004
[32]Karamanou, I. and Vafeas, N, The association between corporate boards, audit committees, and management earnings forecasts:an empirical analysis, Journal of Accounting Research,2005
[33]陈学进.我国企业内部控制体系的构建与运行研究,五邑大学,2008
[34]Lehman Brown. Internal Controls. Shanghai Business. May 2003
[35]常林新.施工企业施工项目成本管理理论与方法研究.合肥工业大学,2005
[36]刘军戈.公路施工企业财务管理新模式-“会计核算中心”.科技情报开发与经济2003(5)：211-212
[37]杜美杰.信息系统与会计内部控制,清华大学出版社,2004
[38]Jon Green. Harold Kerzner Project Management.7th Edition. New York Prentice Hall Ine.2001:54-56
[39]何夏蓓.施工企业的成本管理问题分析与对策.企业管理,2008(10)：77-78
[40]常惠宗.浅谈公路施工企业成本管理.山西建筑,2009(8)：253-254
[41]胡为民.内部控制与企业风险管理-案例与评析.电子工业出版社,2009
[42]尹在圣.施工企业责任成本管理概述及其应用.会计之友,2005(5)：24-25
[43]Champlain, J,Auditing Information Systems:A Comprehensive Reference Guide (Somerset, New Jersey,1998)
[44]Galloway, D. J. Control Models in Perspective, The Internal Auditor 51, no.6 1994,pp:46-52