SV公司内部控制研究
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摘要
在现代社会化大生产中,内部控制作为企业经营和管理活动自我调节、自我约束的内在机制,处于中枢神经系统的关键位置。企业内部控制的健全完善与否已逐渐成为企业兴衰成败的关键。内部控制在各企业的经营管理过程中正发挥着极其重要的作用。恰当的运用内部控制会有利于企业减少错弊以及违法违纪行为,有利于防范风险、保证企业财产的安全完整,也有利于改善经营活动、迅速提高企业的经营效益,因此任何一个企业都应该不断完善和发展内部控制体系,加强风险应对措施。
随着近世纪科技的高度发展和电能的普遍广泛使用,电器已是城乡家庭的必需品。SV德国总公司是一家厨房小家电百年老店,十五年前,SV总公司为适应发展的需要在中国南方一个年轻城市建立了制造加工基地,即SV家用电器(中国)公司,简称SV公司。SV公司从一个只有三百人的小厂成长到现在,已经是拥有二千员工的中型工厂。公司大了,管理也就更加复杂困难化,而内部控制是提升管理质量的一项重要机制。公司目前的内部控制系统主要是针对相关生产制程而设立的,如ISO9000质量管理系统、目标管理系统、ERP以及相应的纠正预防保障措施。
本文的主要内容是根据COSO五要素对SV公司内部控制进行梳理和分析研究：内部环境、风险管理现状、资讯与沟通、控制活动、内部监督。SV公司现存内部控制缺失及问题如下：治理结构不完善、组织结构不合理、内部环境不良、内部监督缺失、风险管理不健全、控制体系不完整。本文主要从两个方面,对SV公司现存的内部控制提出改进建议和措施：通过科学的方法进行风险识别与评估,同时提出了风险应对的具体方案；设立一系列公司内部控制保障措施,例如优化内部环境、加强组织文化建设、梳理治理结构、优化人事管理、建立符合公司运营现状的信息沟通体系、强化内部审计和监督。
近两年家电行业竞争激烈,企业内部控制管理是成功运营的保障,本文的研究可以为SV公司和其他家电制造业优化内部控制,控制企业风险和加强内部管理提供参考和借鉴。
In the modern socialization production, internal controlling as intrinsic mechanism of enterprise business and management activities of self-regulation, self-restraint, is in the key position of the central nervous system. Enterprise internal control is perfect or not has become the key to enterprise's success. The internal control is playing a very important role in the enterprise management process. The appropriate use of internal control will help enterprises to reduce errors and violations of rules and laws, is beneficial to prevent risks, to ensure the safety and integrity of the property of enterprise, but also conducive to improving the business activities, rapidly improve the business efficiency, therefore any enterprise in the world should continue to improve and develop internal control system, to strengthen the measures responding to risks.
With recent centuries the technology highly developed and electric energy widely used, appliances have become the urban and rural household necessities. SV German parent company is a century-old small household electrical kitchen appliance corporation. Fifteen years ago, In order to meet the needs of development, SV head office established a manufacturing base in a young city of southern China, namely the SV household appliances (China) Co. Ltd., SV company for short. SV company has grown up from a three hundred employees small plant to now two thousand employees medium-sized factory. With the expanding of the company, management becomes more complex and difficult, and the internal control is an important mechanism to promote the management quality. The establishment of the company internal control at present is mainly aimed at the production process related, such as the quality management system ISO9000, Object management, ERP, related corrective and preventive measures.
The main content of this paper is the analysis and research of SV company based on COSO five elements:internal environment, risk management status, information and communication, control activities, internal supervision. The followings are SV's existing internal control deficiencies and problems:the incomplete governance structure, the unreasonable structure of the organization, internal environment disorder, internal supervision deficiency, risk management imperfect, controlling system incomplete. This paper puts forward improving suggestions and measures for the existing internal control problems in SV company from two aspects:Doing risk identification and evaluation by the scientific method, and puts forward the concrete scheme of risk response measures; Setting up a series of internal control safeguards of the company, such as optimization of internal environment, strengthening the construction of organizational culture, combing the governance structure, optimization of personnel management, establishing information communication system in compliance with the company operating status, strengthening internal audit and supervision.
Under the fierce competition of household electrical appliances industry in the past two years, the enterprise internal control management is the guarantee of successful operation, this research can provide reference and consult for optimizing internal control, controlling enterprise's risk and strengthening internal management of SV company and other household appliance manufacturing corporations.
随着近世纪科技的高度发展和电能的普遍广泛使用,电器已是城乡家庭的必需品。SV德国总公司是一家厨房小家电百年老店,十五年前,SV总公司为适应发展的需要在中国南方一个年轻城市建立了制造加工基地,即SV家用电器(中国)公司,简称SV公司。SV公司从一个只有三百人的小厂成长到现在,已经是拥有二千员工的中型工厂。公司大了,管理也就更加复杂困难化,而内部控制是提升管理质量的一项重要机制。公司目前的内部控制系统主要是针对相关生产制程而设立的,如ISO9000质量管理系统、目标管理系统、ERP以及相应的纠正预防保障措施。
本文的主要内容是根据COSO五要素对SV公司内部控制进行梳理和分析研究：内部环境、风险管理现状、资讯与沟通、控制活动、内部监督。SV公司现存内部控制缺失及问题如下：治理结构不完善、组织结构不合理、内部环境不良、内部监督缺失、风险管理不健全、控制体系不完整。本文主要从两个方面,对SV公司现存的内部控制提出改进建议和措施：通过科学的方法进行风险识别与评估,同时提出了风险应对的具体方案；设立一系列公司内部控制保障措施,例如优化内部环境、加强组织文化建设、梳理治理结构、优化人事管理、建立符合公司运营现状的信息沟通体系、强化内部审计和监督。
近两年家电行业竞争激烈,企业内部控制管理是成功运营的保障,本文的研究可以为SV公司和其他家电制造业优化内部控制,控制企业风险和加强内部管理提供参考和借鉴。
In the modern socialization production, internal controlling as intrinsic mechanism of enterprise business and management activities of self-regulation, self-restraint, is in the key position of the central nervous system. Enterprise internal control is perfect or not has become the key to enterprise's success. The internal control is playing a very important role in the enterprise management process. The appropriate use of internal control will help enterprises to reduce errors and violations of rules and laws, is beneficial to prevent risks, to ensure the safety and integrity of the property of enterprise, but also conducive to improving the business activities, rapidly improve the business efficiency, therefore any enterprise in the world should continue to improve and develop internal control system, to strengthen the measures responding to risks.
With recent centuries the technology highly developed and electric energy widely used, appliances have become the urban and rural household necessities. SV German parent company is a century-old small household electrical kitchen appliance corporation. Fifteen years ago, In order to meet the needs of development, SV head office established a manufacturing base in a young city of southern China, namely the SV household appliances (China) Co. Ltd., SV company for short. SV company has grown up from a three hundred employees small plant to now two thousand employees medium-sized factory. With the expanding of the company, management becomes more complex and difficult, and the internal control is an important mechanism to promote the management quality. The establishment of the company internal control at present is mainly aimed at the production process related, such as the quality management system ISO9000, Object management, ERP, related corrective and preventive measures.
The main content of this paper is the analysis and research of SV company based on COSO five elements:internal environment, risk management status, information and communication, control activities, internal supervision. The followings are SV's existing internal control deficiencies and problems:the incomplete governance structure, the unreasonable structure of the organization, internal environment disorder, internal supervision deficiency, risk management imperfect, controlling system incomplete. This paper puts forward improving suggestions and measures for the existing internal control problems in SV company from two aspects:Doing risk identification and evaluation by the scientific method, and puts forward the concrete scheme of risk response measures; Setting up a series of internal control safeguards of the company, such as optimization of internal environment, strengthening the construction of organizational culture, combing the governance structure, optimization of personnel management, establishing information communication system in compliance with the company operating status, strengthening internal audit and supervision.
Under the fierce competition of household electrical appliances industry in the past two years, the enterprise internal control management is the guarantee of successful operation, this research can provide reference and consult for optimizing internal control, controlling enterprise's risk and strengthening internal management of SV company and other household appliance manufacturing corporations.
引文
①胡杰武,万里霜.企业风险管理[M].北京：清华大学出版社；北京交通大学出版社,2009.9
①美国审计程序委员会(CAP),《内部控制、协调系统诸要素及其对管理部门和注册会计帅的重要性》,1949
①COSO. Internal Control--integrated Framework.1992
①海信科龙电器股份有限公司.《海信科龙电器股份有限公司内部控制制度》,2007
②王敏.《从海尔的发展历程看企业内部控制环境建设》[J],《财会通讯》2002年第05期
①张宜霞.美英上市公司内部控制评价与报告休系的比较研究[J],东北财经大学：内部控制与风险管理研究中心.2006
①高立法,吕宏斌,王士民,郑扬帆.企业内部控制实务[M],北京：经济管理出版社,2011.03
[1]程杜明.企业战略管理、绩效管理与职业生涯管理的整合[J].中国人力资源开发,2008
[2]陈建菊.我国企业内部会计控制的问题与对策研究—以重庆邮政企业为例[D].重庆大学：重庆大学,2004
[3]高立法,吕宏斌,王士民,郑扬帆.企业内部控制实务[M].北京：经济管理出版社,2011.
[4]胡杰武,万里霜.企业风险管理[M].北京：清华大学出版社；北京交通大学出版社,2009.9
[5]和丽芬.对中小企业内部控制框架构建的思考[J].会计之友,2008(5上)
[6]金锡万.企业风险控制研究[M].大连：东北财经大学出版社,2001
[7]梁运吉.企业内部控制标准的实施研究[D].东北林业大学：东北林业大学,2008
[8]迈克尔·A-希特,R·杜安·爱尔兰,罗伯特·E·霍斯基森著,吕巍等译.战略管理—竞争与全球化(概念)[M].机械工业出版社,2009
[9]美国审计程序委员会(CAP).内部控制、协调系统诸要素及其对管理部门和注册会计师的重要性[R],1949
[10]王晓玲.基于风险管理的内部控制建设[M].电子工业出版社,2010.3
[11]王桂莲.公司治理、内部控制制度与战略管理的协调和配合[J],经济纵横,2004年第8期
[12]王丽洁.基于coso报告环境的上市公司内部控制体系研究[D].湖南大学：湖南大学,2008
[13]谢安.如何完善企业内部监督体系[R],中华会计网校,2009.9
[14]张迪.基于风险管理的企业内部控制研究[D].长安大学：长安大学,2010
[15]张宜霞.美英上市公司内部控制评价与报告体系的比较研究[J],东北财经大学：内部控制与风险管理研究中心,2006
[16]王敏.从海尔的发展历程看企业内部控制环境建设[J],《财会通讯》2002年第05期
[17]Z张涛.结合HC公司的实例分析中国企业的内部控制实践[D].清华大学：清华大学,2005
[18]财政部,证监会,审计署,银监会,保监会(财会[2008]7号文件).企业内部控制基本规范[J],2008
[19]财政部.企业内部控制应用指引第1号——组织架构[M],2010
[20]国务院国有资产监督管理委员会(国资发改革[2006]108号文件).中央企业全面风险管理指引[R],2006
[21]海信科龙电器股份有限公司.海信科龙电器股份有限公司内部控制制度[R],2007
[22]美国COSO企业风险管理-综合框架[M],1992
[23]美国COSO(发起人组织委员会).企业风险管理～整合框架[R],2004
[24]《企业内部控制基本规范》编写组,企业内部控制基本规范[M].上海：立信会计出版社,2008.7
[25]世界经济合作与发展组织(OECD)公司治理原则[R],1999
[26]最高审计机关国际组织(International Organization of Supreme Audit Institutions)总声明[N],1986
[27]Dale F Cooper, Chapman C B. Risk analysis for large projects:model, methods and eases [M]. U.S.A. John Wiley & Sons,1987.
[28]COSO Enterprise Risk Management Framework[M].2003
[29]COSO. Internal Control--integrated Framework[M].1992.
[30]Heather M. Hermanson- An Analysis of the Demand for Reporting on Internal Control[J]. Accounting Horizons. September 2000
[31]KPMGSarbanes-Oxley section 404:management assessment of internal control and the proposed auditing standards[R]. March
[32]Management Reports on Internal Control [J], Journal of Accountancy, Online Issues, Oct.2000
[33]Andrew W. The Three P's of Total Risk Management [J].Financial Analysts Journal,1999(2):39-50.
[34]Ray H. Garrison and Eric W. Nereen. Managerial Accounting[M]. McGraw-Hill Inc.2003
①美国审计程序委员会(CAP),《内部控制、协调系统诸要素及其对管理部门和注册会计帅的重要性》,1949
①COSO. Internal Control--integrated Framework.1992
①海信科龙电器股份有限公司.《海信科龙电器股份有限公司内部控制制度》,2007
②王敏.《从海尔的发展历程看企业内部控制环境建设》[J],《财会通讯》2002年第05期
①张宜霞.美英上市公司内部控制评价与报告休系的比较研究[J],东北财经大学：内部控制与风险管理研究中心.2006
①高立法,吕宏斌,王士民,郑扬帆.企业内部控制实务[M],北京：经济管理出版社,2011.03
[1]程杜明.企业战略管理、绩效管理与职业生涯管理的整合[J].中国人力资源开发,2008
[2]陈建菊.我国企业内部会计控制的问题与对策研究—以重庆邮政企业为例[D].重庆大学：重庆大学,2004
[3]高立法,吕宏斌,王士民,郑扬帆.企业内部控制实务[M].北京：经济管理出版社,2011.
[4]胡杰武,万里霜.企业风险管理[M].北京：清华大学出版社；北京交通大学出版社,2009.9
[5]和丽芬.对中小企业内部控制框架构建的思考[J].会计之友,2008(5上)
[6]金锡万.企业风险控制研究[M].大连：东北财经大学出版社,2001
[7]梁运吉.企业内部控制标准的实施研究[D].东北林业大学：东北林业大学,2008
[8]迈克尔·A-希特,R·杜安·爱尔兰,罗伯特·E·霍斯基森著,吕巍等译.战略管理—竞争与全球化(概念)[M].机械工业出版社,2009
[9]美国审计程序委员会(CAP).内部控制、协调系统诸要素及其对管理部门和注册会计师的重要性[R],1949
[10]王晓玲.基于风险管理的内部控制建设[M].电子工业出版社,2010.3
[11]王桂莲.公司治理、内部控制制度与战略管理的协调和配合[J],经济纵横,2004年第8期
[12]王丽洁.基于coso报告环境的上市公司内部控制体系研究[D].湖南大学：湖南大学,2008
[13]谢安.如何完善企业内部监督体系[R],中华会计网校,2009.9
[14]张迪.基于风险管理的企业内部控制研究[D].长安大学：长安大学,2010
[15]张宜霞.美英上市公司内部控制评价与报告体系的比较研究[J],东北财经大学：内部控制与风险管理研究中心,2006
[16]王敏.从海尔的发展历程看企业内部控制环境建设[J],《财会通讯》2002年第05期
[17]Z张涛.结合HC公司的实例分析中国企业的内部控制实践[D].清华大学：清华大学,2005
[18]财政部,证监会,审计署,银监会,保监会(财会[2008]7号文件).企业内部控制基本规范[J],2008
[19]财政部.企业内部控制应用指引第1号——组织架构[M],2010
[20]国务院国有资产监督管理委员会(国资发改革[2006]108号文件).中央企业全面风险管理指引[R],2006
[21]海信科龙电器股份有限公司.海信科龙电器股份有限公司内部控制制度[R],2007
[22]美国COSO企业风险管理-综合框架[M],1992
[23]美国COSO(发起人组织委员会).企业风险管理～整合框架[R],2004
[24]《企业内部控制基本规范》编写组,企业内部控制基本规范[M].上海：立信会计出版社,2008.7
[25]世界经济合作与发展组织(OECD)公司治理原则[R],1999
[26]最高审计机关国际组织(International Organization of Supreme Audit Institutions)总声明[N],1986
[27]Dale F Cooper, Chapman C B. Risk analysis for large projects:model, methods and eases [M]. U.S.A. John Wiley & Sons,1987.
[28]COSO Enterprise Risk Management Framework[M].2003
[29]COSO. Internal Control--integrated Framework[M].1992.
[30]Heather M. Hermanson- An Analysis of the Demand for Reporting on Internal Control[J]. Accounting Horizons. September 2000
[31]KPMGSarbanes-Oxley section 404:management assessment of internal control and the proposed auditing standards[R]. March
[32]Management Reports on Internal Control [J], Journal of Accountancy, Online Issues, Oct.2000
[33]Andrew W. The Three P's of Total Risk Management [J].Financial Analysts Journal,1999(2):39-50.
[34]Ray H. Garrison and Eric W. Nereen. Managerial Accounting[M]. McGraw-Hill Inc.2003