企业内部控制基本规范实施的财政监管研究
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摘要
进入21世纪,世界各国接连出现大型公司会计丑闻事件。美国的安然、世通丑闻令美国股市大跌,投资者对美国经济丧失信心。在我国,银广夏事件、郑百文事件等财务丑闻接踵而来。一连串的事件促进国际会计学界对企业内部控制的广泛关注,同时各国也相继出台措施,加强对企业内部控制的监督。近年来,随着我国市场经济的进一步发展,企业市场化程度的增强,有效的内部控制日益成为企业有效应对危机、保持平稳发展的关键。2008年,财政部、审计署、银监会、证监会、保监会等五部委联合发布《企业内部控制基本规范》,并于2009年再次发布《企业内部控制配套指引》,将我国的企业内部控制发展推向高潮。
论文通过法律法规和文献梳理,对政府介入企业内部控制实施的监管提供了强有力的理论依据、现实依据和法律依据。从分析政府的性质、特点和职能出发,公共受托责任理论认为,政府组织要履行社会公共事务管理职能。而对内部控制的监管恰恰符合政府履行其职能的需要。如今,即使在美国、日本、韩国这样市场经济高度发达的资本主义国家,政府部门也开始越来越多地介入到企业内部控制的监管工作中,并发挥着越来越重要的作用。在我国特殊的国情下,政府部门对企业内部控制法规的制订和实施进行监管是必要的也是必须的。
论文从政府各部门的职能分析出发,着重强调了财政部门在企业实施内部控制的监管方面的职能和作用。财政部门作为推动国民经济发展的重要部门,也作为企业会计核算和会计监督的职能部门,在内部控制基本规范实施中起主要的作用,且将继续发挥其沟通、协调作用,理顺与其他几个监管部门之间的关系,发挥高校、科研机构的师资、培训优势,通过法律、行政、经济、技术等手段,为企业内部控制基本规范长效、有力、科学的实施作出应有的努力和贡献。
论文分析了国内几个内部控制实施有代表性的省份,以云南省为例,介绍其在《企业内部控制规范》实施中,财政部门所做出的巨大努力：选取试点企业、加强对会计人员、审计人员的培训等。并根据云南省在经济发展中的社会地位以及财政部门的工作特点,提出对省财政部门在今后内部控制实施过程中可供参考的监管建议。
Entering the 21st century,large company accounting scandal appear frequently.The American Enron,WorldCom scandal caused the stock market crashes and made investors on the U.S. economy lost heart.In our country, YinAnXia events,ZhengBaiWen events financial scandals followed.A chain of events promoting international accounting circles on the enterprise internal control's extensive concern,while countries also have issued measures to strengthen the supervision of the enterprise internal control.In recent years,along with the further development of market economy and the enterprise marketable enhancement in China, the effective internal control is increasingly becoming the key that to cope with the crisis and maintain enterprise stable development. In 2008,the ministry of finance,the auditing,the banking regulatory commission,the securities,and the circ wait five departments jointly issued the enterprise internal control basic norms, "and 2009 again released the enterprise internal control supporting guidelines, which boost the China's enterprise internal control development to a climax.
Based on laws and regulations and the literature review,the interference of the government in the enterprise internal control implementation regulation provides a strong theoretical, practical and legal basis.From analyzing the nature of government,features and functions,starting public accountability theory considers that the government organization will fulfill our social public affairs management functions.And for internal control of regulatory just fits government to fulfill its function needs. Nowadays,even in the United States,Japan,South Korea such market economy highly developed capitalist countries, governments have also increasingly involved in enterprise internal control management, and plays a more and more important role.Under specific conditions in China,the government department of enterprise internal control regulations,formulate and implement supervision is necessary also be must.
Papers from the government departments functions to analysis, stressing the finance department in enterprise implementing internal control regulatory function and role. Financial departments as promote national economy development important departments, but also as the enterprise accounting and accounting supervision in function department to the basic norms in the implementation of internal control play a major role and will continue to straighten out the communication, coordination with other several supervision department, the relationship between the universities, scientific research institution of play teachers, training advantage, through the law, administrative, economy and technology means, for the enterprise internal control basic norms long-term, powerful, science of the implementation make their efforts and contributions.
This paper analyzes within several domestic internal control implementation of the representative of Yunnan province, for example, introduces it in the internal control of the implementation of the finance department has made great effort: select pilot enterprises, strengthen the accounting and auditing personnel training, etc. According to the economic development of the yunnan in financial department of social status and characteristics of the work, and puts forward the provincial finance department in the next internal control during the process of implementing supervision for reference on the proposal.
论文通过法律法规和文献梳理,对政府介入企业内部控制实施的监管提供了强有力的理论依据、现实依据和法律依据。从分析政府的性质、特点和职能出发,公共受托责任理论认为,政府组织要履行社会公共事务管理职能。而对内部控制的监管恰恰符合政府履行其职能的需要。如今,即使在美国、日本、韩国这样市场经济高度发达的资本主义国家,政府部门也开始越来越多地介入到企业内部控制的监管工作中,并发挥着越来越重要的作用。在我国特殊的国情下,政府部门对企业内部控制法规的制订和实施进行监管是必要的也是必须的。
论文从政府各部门的职能分析出发,着重强调了财政部门在企业实施内部控制的监管方面的职能和作用。财政部门作为推动国民经济发展的重要部门,也作为企业会计核算和会计监督的职能部门,在内部控制基本规范实施中起主要的作用,且将继续发挥其沟通、协调作用,理顺与其他几个监管部门之间的关系,发挥高校、科研机构的师资、培训优势,通过法律、行政、经济、技术等手段,为企业内部控制基本规范长效、有力、科学的实施作出应有的努力和贡献。
论文分析了国内几个内部控制实施有代表性的省份,以云南省为例,介绍其在《企业内部控制规范》实施中,财政部门所做出的巨大努力：选取试点企业、加强对会计人员、审计人员的培训等。并根据云南省在经济发展中的社会地位以及财政部门的工作特点,提出对省财政部门在今后内部控制实施过程中可供参考的监管建议。
Entering the 21st century,large company accounting scandal appear frequently.The American Enron,WorldCom scandal caused the stock market crashes and made investors on the U.S. economy lost heart.In our country, YinAnXia events,ZhengBaiWen events financial scandals followed.A chain of events promoting international accounting circles on the enterprise internal control's extensive concern,while countries also have issued measures to strengthen the supervision of the enterprise internal control.In recent years,along with the further development of market economy and the enterprise marketable enhancement in China, the effective internal control is increasingly becoming the key that to cope with the crisis and maintain enterprise stable development. In 2008,the ministry of finance,the auditing,the banking regulatory commission,the securities,and the circ wait five departments jointly issued the enterprise internal control basic norms, "and 2009 again released the enterprise internal control supporting guidelines, which boost the China's enterprise internal control development to a climax.
Based on laws and regulations and the literature review,the interference of the government in the enterprise internal control implementation regulation provides a strong theoretical, practical and legal basis.From analyzing the nature of government,features and functions,starting public accountability theory considers that the government organization will fulfill our social public affairs management functions.And for internal control of regulatory just fits government to fulfill its function needs. Nowadays,even in the United States,Japan,South Korea such market economy highly developed capitalist countries, governments have also increasingly involved in enterprise internal control management, and plays a more and more important role.Under specific conditions in China,the government department of enterprise internal control regulations,formulate and implement supervision is necessary also be must.
Papers from the government departments functions to analysis, stressing the finance department in enterprise implementing internal control regulatory function and role. Financial departments as promote national economy development important departments, but also as the enterprise accounting and accounting supervision in function department to the basic norms in the implementation of internal control play a major role and will continue to straighten out the communication, coordination with other several supervision department, the relationship between the universities, scientific research institution of play teachers, training advantage, through the law, administrative, economy and technology means, for the enterprise internal control basic norms long-term, powerful, science of the implementation make their efforts and contributions.
This paper analyzes within several domestic internal control implementation of the representative of Yunnan province, for example, introduces it in the internal control of the implementation of the finance department has made great effort: select pilot enterprises, strengthen the accounting and auditing personnel training, etc. According to the economic development of the yunnan in financial department of social status and characteristics of the work, and puts forward the provincial finance department in the next internal control during the process of implementing supervision for reference on the proposal.
引文
[1]中华人民共和国财政部 中国证券监督管理委员会 中华人民共和国审计署 中国银行业监督管理委员会 中国保险监督管理委员会.2010.企业内部控制规范2010.第1版.北京：中国财政经济出版社
[2]财政部会计司.2010.企业内部控制规范讲解2010.第1版.北京：经济科学出版社
[3]曹家贵.2006.受托人委托权利制度研究.第1版.成都：西南财经大学
[4]蔡春.1996.现代企业制度与现代会计和现代审计有关问题的探讨.经济学家,4：62-71
[5]樊子君金花妍.2009.韩国内部控制研究——兼谈我国内部控制规范的完善.审计研究,5：90-96
[6]黄新銮、梁步腾、姚杰.2008.中美内部控制法律框架的比较与借鉴.会计研究,9：88-91
[7]胡兴国.2009.试论中国特色的企业内部控制监管体系.财务与会计,8：6-7
[8]贺鼎凯.2010.企业内部控制监管研究.大众商务,8：140
[9]贾国军 李阳 杨秀玲.2006.从美国COSO报告的发展看我国内部控制体系的完善.财会研究,11：67-68
[10]江龙.2002.政府经济的监督理论分析与制度安排研究.见http://172.16.9.91/kns50/detail.aspx?QueryID=3&CurRec=3.17-18
[11]刘玉廷、王宏.2008.美国加强政府部门内部控制建设的有关情况及其启示.会计研究,3：3-10
[12]罗宝英.2008.关于会计监管的探讨.金融经济,4：186-187
[13]刘秋明.2005.现代西方公共受托责任研究述评.外国经济与管理, 7：58-65
[14]路军伟.2007.基于公共受托责任的双轨制政府会计体系研究.见http://172.16.9.91/kns50/detail.aspx?QueryID=112&CurRec=1.36-40
[15]缪艳娟.2007.英美上市公司内控信息披露制度对我国的启示.会计研究,9：67-73
[16]缪艳娟.2008.关于企业内部控制监管的思考.现代管理科学,4：97-99
[17]秦荣生.1999.受托经济责任理论与我国政府审计改革.审计研究,4：8-16
[18]王光远.2004.受托管理责任与管理审计.第1版.北京：中国时代经济出版社
[19]谭劲松陈艳艳谭燕.2010.地方上市公司数量、经济影响力与企业长期借款——来自我国A股市场的经验数据.中国会计评论,1：31-52
[20]张艳 李学峰.2009.会计监管现存问题与对策思考.会计之友,5：27-28
[21]张曾莲.2009.论政府管理会计的构建于应用.见http://172.16.9.91/kns50/detail.aspx?QueryID=42&CurRec=2
[22]李玉环.2008.日本内部控制评价与审计准则.第1版.大连：东北财经大学出版社
[23]王宏.2008.基于国际视野与科学发展的我国内部控制框架体系研究.西南财经大学博士学位论文
[24]骆伟琼.2010.新疆六部门联手打响“内控发令枪”.中国会计报
[2]财政部会计司.2010.企业内部控制规范讲解2010.第1版.北京：经济科学出版社
[3]曹家贵.2006.受托人委托权利制度研究.第1版.成都：西南财经大学
[4]蔡春.1996.现代企业制度与现代会计和现代审计有关问题的探讨.经济学家,4：62-71
[5]樊子君金花妍.2009.韩国内部控制研究——兼谈我国内部控制规范的完善.审计研究,5：90-96
[6]黄新銮、梁步腾、姚杰.2008.中美内部控制法律框架的比较与借鉴.会计研究,9：88-91
[7]胡兴国.2009.试论中国特色的企业内部控制监管体系.财务与会计,8：6-7
[8]贺鼎凯.2010.企业内部控制监管研究.大众商务,8：140
[9]贾国军 李阳 杨秀玲.2006.从美国COSO报告的发展看我国内部控制体系的完善.财会研究,11：67-68
[10]江龙.2002.政府经济的监督理论分析与制度安排研究.见http://172.16.9.91/kns50/detail.aspx?QueryID=3&CurRec=3.17-18
[11]刘玉廷、王宏.2008.美国加强政府部门内部控制建设的有关情况及其启示.会计研究,3：3-10
[12]罗宝英.2008.关于会计监管的探讨.金融经济,4：186-187
[13]刘秋明.2005.现代西方公共受托责任研究述评.外国经济与管理, 7：58-65
[14]路军伟.2007.基于公共受托责任的双轨制政府会计体系研究.见http://172.16.9.91/kns50/detail.aspx?QueryID=112&CurRec=1.36-40
[15]缪艳娟.2007.英美上市公司内控信息披露制度对我国的启示.会计研究,9：67-73
[16]缪艳娟.2008.关于企业内部控制监管的思考.现代管理科学,4：97-99
[17]秦荣生.1999.受托经济责任理论与我国政府审计改革.审计研究,4：8-16
[18]王光远.2004.受托管理责任与管理审计.第1版.北京：中国时代经济出版社
[19]谭劲松陈艳艳谭燕.2010.地方上市公司数量、经济影响力与企业长期借款——来自我国A股市场的经验数据.中国会计评论,1：31-52
[20]张艳 李学峰.2009.会计监管现存问题与对策思考.会计之友,5：27-28
[21]张曾莲.2009.论政府管理会计的构建于应用.见http://172.16.9.91/kns50/detail.aspx?QueryID=42&CurRec=2
[22]李玉环.2008.日本内部控制评价与审计准则.第1版.大连：东北财经大学出版社
[23]王宏.2008.基于国际视野与科学发展的我国内部控制框架体系研究.西南财经大学博士学位论文
[24]骆伟琼.2010.新疆六部门联手打响“内控发令枪”.中国会计报