我国企业内部控制的研究
|
摘要
企业内部控制的完善和执行情况日益成为人们关注的议题。在国内,“中航油”、“银广厦”等连续发生许多舞弊大案要案;在国外,也出现了几大巨型跨国企业的神秘破产,如“安然”、“施乐”一波未平一波又起,给社会造成极大震动。这无疑对大家提出了沉重的挑战。此之前对企业兴衰存亡的研究已从不同的角度进行了尝试,并取得了一系列成果。然而,基于内部控制角度进行的研究尚为不足。在当今经济一体化的形势下,加强和完善企业内部控制制度,对于理顺内部控制管理体制,完善内部控制理论都具有重要的理论价值和现实意义。
本文试图在国内外内部控制理论及我国企业内部控制现状分析的基础上,以公司治理为线索,采用的是规范研究的方法,对我国内部控制存在的问题进行总结并分析原因,提出完善内部控制制度建设的具体对策。
内部控制经历了内部牵制、内部控制制度、内部控制结构、内部控制整体框架和企业风险管理—总体框架等几个阶段;从控制目标来说经历了简单的账实牵制以保证财产物资的安全完整,会计资料的真实可靠、法律法规制度的遵循和经营的效率效果等多重目标,是从查错防弊、防错纠弊,到企业整体素质提升的转变;从控制要素来说经历了内部会计控制和内部管理控制的两要素论,到内部控制环境、会计制度和控制程序等三要素观,再到控制环境、风险评估、控制活动、信息与沟通和监督等五要素论;目前将内部控制要素由五个发展为八个,分别是内部环境、目标制定、事项识别、风险评估、风险反应、控制活动、信息与沟通和监控八要素。
本文注重从管理学的高度把握和认识内部控制问题。内部控制首先是一个管理问题。内部控制是在管理及管理学发展的基础上产生的,与管理及管理学相生相伴着成长起来的,内部控制推动着管理科学的进一步深化与完善。其次内部控制获得迅速和普遍的重视与注册会计师审计事业的发展密不可分,审计事业的发展推动了内部控制理论的深化。第三,内部控制应该被放在公司治理的高度来认识,实现内部控制与公司治理的融合与衔接,从而实现内部控制目标与公司治理目标的高度协调一致。
内部控制建设直接关系到企业制度的完善。本文对我国企业内部控制存在的问题进行了分析总结。针对我国企业内部控制规范及其制度建设问题,结合新COSO《企业风险管理综合框架》的理论对内部控制中存在的问题分析原因,并提出了完善企业内部控制的具体对策:树立以人为本的管理新观念;实现内部控制与公司治理的融合与衔接,保证内部控制目标与公司治理目标的高度协调一致;加强企业内部控制的风险控制;建立内部控制信息披露机制;加强内部控制的监管;加强内部制度能力,提升和整合其他能力;加强全社会和企业的诚信体系建设。
The amelioration and implementation of the internal concontrol of an incorporation is becoming a more and more concerned topic nowadays. Among the marketing companies in China, there have been a lot of fraud cases such as the ZhongHangYou event and the YinGunagSha event which indeed astonished the whole society. In the foreign countries there were also several giant international companies that had experienced mysterious bankruption round after round, such as AnRan and Merk, which shaked the world. All of these phenomenon presents serious chalenge in front of us. The previous investigations with sensible achivements have paid attentions to the bloom, downfall, survive and perish of a company development from different view angles, however, no sufficient endeavours were made from a company's internal control point of view. At the new situation of integrative developing tendancy of the nowadays world economy, strenthening and ameliorating the internal control system will be of unique significance in both theory and practica categories, regarding improvement of the internal control mechanism and also advancement of the internal control theory.
Based on the anlysis with regad to the prevailing internal control theories in the world as well as the state-of-the-art of the internal control practices in our country, the thesis takes the corporate governance as lines of clue and adopts a methodology of normalised research and case studies with a view to discovering the root of the above phenomenon and proposing the fundamental scheme and configuration for internal control system formation, as well as presenting effective measures for system amelioration of internal control.
Internal control mechanism normally experiences several stages, i.e. internal holding, internal control system, internal control structure, corporate risk management and internal control intact frames. From the control target point of view, it targets multiple purposes, such as assurance of assets safety and intactness, reliability of the accounting data, appropriate following of normal rules and high efficiency of management. If spoken in key control factors, it may undergo "two factor theory" namely internal acounting control and internal management control, "three factor theory" comprising internal control environment, accounting system and internal control procedure, "five factor theory" i.e. control environment, risk assessment, control activities, information and communications, internal supervision and so on. Presently, the internal control factors are developing from five to 8, i.e. internal environment, object designation, item recognition, risk assessment, risk response, control ativities, information communication and monitoring.
The thesis makes endeavours to give a full understanding and mastery to the internal control subject preferably from a superior point of view of administration theory. The generation and development of internal control mainly correlates well to the pressure on a company's internal administration. Also, fast and universal acknowledgement of internal control in the whole society benefits from the development of the registered accountant system. In addition, the advancement of auditting causes pushes ahead the deepening of the internal control theory. Further, internal control is studied and understood from the view angle of company corporate governance, so as to realise syncretization and joining between internal control and company management with the same control target.
Internal control is directly correlated to an enterprise's administration system. The thesis has given a thorough summarisation to the pending issues with internal control facing the enterprises in China.With regards to internal control norms and system construction among the companies in our country, concrete countermeasures are presented to ameliorate coporate internal control, namely innovation of internal control concept, combination and coordination between internal control and company administration targets; strengthening of risk assessment of corporate internal control; establishment of uncovering mechanism of internal control information; enforcement of internal control monitoring; strengthening capability of internal administration together with improvement of other relative capabilities; enforcing establishment of a sincere and honest system among the whole society and all the companies. Especially, internal control system should be combined with the running mechanism of company governence and administration, and the capability of internal control of a company should be taken as one of the significant reference to evaluate and praise the company's comprehensive capability and the company leader's achievements.
本文试图在国内外内部控制理论及我国企业内部控制现状分析的基础上,以公司治理为线索,采用的是规范研究的方法,对我国内部控制存在的问题进行总结并分析原因,提出完善内部控制制度建设的具体对策。
内部控制经历了内部牵制、内部控制制度、内部控制结构、内部控制整体框架和企业风险管理—总体框架等几个阶段;从控制目标来说经历了简单的账实牵制以保证财产物资的安全完整,会计资料的真实可靠、法律法规制度的遵循和经营的效率效果等多重目标,是从查错防弊、防错纠弊,到企业整体素质提升的转变;从控制要素来说经历了内部会计控制和内部管理控制的两要素论,到内部控制环境、会计制度和控制程序等三要素观,再到控制环境、风险评估、控制活动、信息与沟通和监督等五要素论;目前将内部控制要素由五个发展为八个,分别是内部环境、目标制定、事项识别、风险评估、风险反应、控制活动、信息与沟通和监控八要素。
本文注重从管理学的高度把握和认识内部控制问题。内部控制首先是一个管理问题。内部控制是在管理及管理学发展的基础上产生的,与管理及管理学相生相伴着成长起来的,内部控制推动着管理科学的进一步深化与完善。其次内部控制获得迅速和普遍的重视与注册会计师审计事业的发展密不可分,审计事业的发展推动了内部控制理论的深化。第三,内部控制应该被放在公司治理的高度来认识,实现内部控制与公司治理的融合与衔接,从而实现内部控制目标与公司治理目标的高度协调一致。
内部控制建设直接关系到企业制度的完善。本文对我国企业内部控制存在的问题进行了分析总结。针对我国企业内部控制规范及其制度建设问题,结合新COSO《企业风险管理综合框架》的理论对内部控制中存在的问题分析原因,并提出了完善企业内部控制的具体对策:树立以人为本的管理新观念;实现内部控制与公司治理的融合与衔接,保证内部控制目标与公司治理目标的高度协调一致;加强企业内部控制的风险控制;建立内部控制信息披露机制;加强内部控制的监管;加强内部制度能力,提升和整合其他能力;加强全社会和企业的诚信体系建设。
The amelioration and implementation of the internal concontrol of an incorporation is becoming a more and more concerned topic nowadays. Among the marketing companies in China, there have been a lot of fraud cases such as the ZhongHangYou event and the YinGunagSha event which indeed astonished the whole society. In the foreign countries there were also several giant international companies that had experienced mysterious bankruption round after round, such as AnRan and Merk, which shaked the world. All of these phenomenon presents serious chalenge in front of us. The previous investigations with sensible achivements have paid attentions to the bloom, downfall, survive and perish of a company development from different view angles, however, no sufficient endeavours were made from a company's internal control point of view. At the new situation of integrative developing tendancy of the nowadays world economy, strenthening and ameliorating the internal control system will be of unique significance in both theory and practica categories, regarding improvement of the internal control mechanism and also advancement of the internal control theory.
Based on the anlysis with regad to the prevailing internal control theories in the world as well as the state-of-the-art of the internal control practices in our country, the thesis takes the corporate governance as lines of clue and adopts a methodology of normalised research and case studies with a view to discovering the root of the above phenomenon and proposing the fundamental scheme and configuration for internal control system formation, as well as presenting effective measures for system amelioration of internal control.
Internal control mechanism normally experiences several stages, i.e. internal holding, internal control system, internal control structure, corporate risk management and internal control intact frames. From the control target point of view, it targets multiple purposes, such as assurance of assets safety and intactness, reliability of the accounting data, appropriate following of normal rules and high efficiency of management. If spoken in key control factors, it may undergo "two factor theory" namely internal acounting control and internal management control, "three factor theory" comprising internal control environment, accounting system and internal control procedure, "five factor theory" i.e. control environment, risk assessment, control activities, information and communications, internal supervision and so on. Presently, the internal control factors are developing from five to 8, i.e. internal environment, object designation, item recognition, risk assessment, risk response, control ativities, information communication and monitoring.
The thesis makes endeavours to give a full understanding and mastery to the internal control subject preferably from a superior point of view of administration theory. The generation and development of internal control mainly correlates well to the pressure on a company's internal administration. Also, fast and universal acknowledgement of internal control in the whole society benefits from the development of the registered accountant system. In addition, the advancement of auditting causes pushes ahead the deepening of the internal control theory. Further, internal control is studied and understood from the view angle of company corporate governance, so as to realise syncretization and joining between internal control and company management with the same control target.
Internal control is directly correlated to an enterprise's administration system. The thesis has given a thorough summarisation to the pending issues with internal control facing the enterprises in China.With regards to internal control norms and system construction among the companies in our country, concrete countermeasures are presented to ameliorate coporate internal control, namely innovation of internal control concept, combination and coordination between internal control and company administration targets; strengthening of risk assessment of corporate internal control; establishment of uncovering mechanism of internal control information; enforcement of internal control monitoring; strengthening capability of internal administration together with improvement of other relative capabilities; enforcing establishment of a sincere and honest system among the whole society and all the companies. Especially, internal control system should be combined with the running mechanism of company governence and administration, and the capability of internal control of a company should be taken as one of the significant reference to evaluate and praise the company's comprehensive capability and the company leader's achievements.
引文
[1]中国成本研究会.企业内部控制原理、经验与操作,中国财政出版社,2002
[2]蒋燕辉.会计监督与内部控制.中国财政经济出版社,2002.
[3]张国康,黄金曦,罗彬等.内部控制制度.立信会计出版社,2003.
[4]王利勇.杜绝内患:企业内部控制系统分析.中国经济出版社,2004.
[5]汤云为.上市公司内部控制制度审核.中国经济出版社,2004.
[1]丹尼尔.A.雷恩.管理思想的演变.中国社会科学出版社,2002.
[2]亨利.法约尔.工业管理与一般管理.中国社会科学出版社,1998.
[1]李维安.2002.现代公司治理研究:资本结构、公司结构和国有企业股份制改造.中国人民大学出版社.
[1]王仲兵.公司治理、公司管理与内部控制的系统化思考.现代管理科学,2002.
[1]杨有红,胡燕.试论公司治理与内部控制的对接.会计研究.2004,10.
1.财政部关于印发《内部会计控制规范一基本规范(试行)》、《内部会计控制规范——货币资金(试行)》的通知,财会[2001]41号.
2.陈继云.COSO报告与内部控制研究[J].上海会计,2002,(5).
3.陈秧秧.COSO—企业风险管理综合框架简介[J].财会通讯(综合),2005(2).
4.陈汉文.内部控制强制性披露与审计势在必行[J].会计之友.2005,(3)
5.池建刚.完善内部控制制度 提高会计信息质量[J].商场现代化.2006,(24).
6.古淑萍.企业内部会计控制问题探讨[J].经济问题探讨.2006,(06).
7.高级会计实务.[M]经济科学出版社.2007.
8.亨利.法约尔.工业箭理与一般管理[M]中国社会科学出版社,1998.
9.蒋燕辉.会计监督与内部控制[M].中国财政经济出版社,2002.
10.金或防等.COSO报告下的内部控制新发展[J].会计研究,2005,(2).
11.刘玉廷.内部会计控制规范[J].新形势下加强单位内部会计监督的里程碑会计研究,2004,(9).
12.刘宗柳,陈汉文.企业内部控制:理论、实务与案例[M]。中国财政经济出版社,2000.
13.刘明辉,张宜霞.上市公司会计监管制度及改进[J].会计研究.2002,(12).
14.刘秋明.我国上市公司内部控制信息披露的问题及改进[N].证券市场导报,2002,(6).
15.李凤鸣.内部控制与风险防范.[M]经济科学出版社,1998.
16.李风鸣.内部控制学.[M]北京人学出版社,2002.
17.李凤鸣.企业风险管理.[J]审计与经济研究,2003,(1).
18.李凤鸣.内部控制制度测评准则[J]审计与经济研究,1996,(3).
19.李孔岳.目标、效率与治理结构选择—对中国上市公司治理结构的研究[M].广东人民出版社,2002.
20.李维安.现代公司治理研究:资本结构、公司治理和国有企业股份制改造[M].中国人民大学出版社,2002.
21.李连华.公司治理与内部控制的链接与互动[J].会计研究,2005(2).
22.李金泽,刘楠.《公司法》修改的十大亮点[J].中国金融,2006(4).
23.潘秀丽.对内部控制若干问题的研究[J].会计研究,2001,(6).
24.孙永祥.公司治理结构:理论与实证研究.[M]上海三联书店.上海人民出版社,2002.
25.王立勇.杜绝内患:企业内部控制系统分析[M].中国经济出版社,2004.
26.王仲兵.公司治理、公司箭理与内部控制的系统化思考[J].现代管理科学,2002,(5).
27.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[J].会计研究,2000,(9).
28.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,2005,(5).
29.吴晓求.中国证券市场典型案例.[M]中国人民大学出版社,2002.
30.汪晓春.中国著名企业管理案例评析[M].广东经济出版社,2002.
31.王灵蕙.企业内部会计控制刍议[J].财会研究.2006,(09).
32.杨有红.企业内部控制框架:构建与运行[M].浙江人民出版社,2001.
33.杨有红,胡燕.试论公司治理与内部控制的对接[J].会计研究,2004,(10).
34.阎培金,王成.企业内控经典案例[M].中国经济出版社,2001.
35.阎达五,杨有红.内部控制框架的构建[J].会计研究.,2005,(2).
36.朱荣恩.内部控制评价[M]中国时代经济出版社.2002.
37.朱荣恩.建立和完善内部控制的思考[J].会计研究,2004(1).
38.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[J].审计研究,2003,(5).
39.张国康,黄金曦,罗彬等.内部控制制度[M]立信会计出版,2003.
40.张炎生.公司治理与会计控制观[J]会计研究,2001,(8).
41.赵宝卿.内部控制设计与运行[M].经济科学出版社,2005.
42.赵宝卿.内部会计控制制度设计[M].复旦大学出版社,2005.
43.注册会计师全国统一考试指定教材.审计.[M].中国财政经济出版社,2006.
44.中国成本研究会.企业内部控制原理、经验与操作[M].中国财政经济出版,2002.
45.The Committee of Sponsoring Organization of the Treadway Commission,2004, Enterprise Risk Management-Integrated Framework, Application Techniques.
46. Assessing the Efectiveness of Iternal Cntrol over Fnancial Rporting in Acordance with Sction 404 of the Sarbanes-Oxley Act of 200 McGladrey&Pullen Citified Pblic Acountants, March 2003.
47. Auditing an Entity's Internal Control over FinancialRreporting in Conjunction with the Financial Statement Audit and Reporting on an Entity's Internal Control over Financial Reporting, AICPA, March 18, 2003.
48.Hammer, Michael and James Champy. Reengineering the Corporation. The Free, Press. 1993.
49. David Wood, Scott Randall. Nov 15, 2004. Implementing ERM Requires Integrated Approach. Oil & Gas Journal. Tulsa: Val. 102, Iss. 43; p. 28.
50.Larry White. Nov 2004. Management Accountants and Enterprise Risk Management. Strategic Finance. Montvale: Vol. 86, Iss. 5; p. 6-7.
51. Michael Bradford. Aug 4, 2003. Framework Ofers Gidance on ERM; COSO: Enterprise risk tool. Business Insurance. Chicago: Vol. 37, Iss. 31; p.4.
52. Proposed rule: Dsclosure Rquired by Sctions 404, 406 and 407 of the Sarbanes-Oxley Act of 2002, SEC Rlease No.33-8138, October 22,2002.
53. Public Company Accounting Oversight Board, 2004, Auditing Standard No. 2 -An Audit of Internal Control Over Financial Reporting in Conjunction with An Audit of Financial Statements.
54. The Committee of Sponsoring Organization of the Treadway Commission, 2004, Enterprise Risk Management-Integrated Framework, Application Techniques.
[2]蒋燕辉.会计监督与内部控制.中国财政经济出版社,2002.
[3]张国康,黄金曦,罗彬等.内部控制制度.立信会计出版社,2003.
[4]王利勇.杜绝内患:企业内部控制系统分析.中国经济出版社,2004.
[5]汤云为.上市公司内部控制制度审核.中国经济出版社,2004.
[1]丹尼尔.A.雷恩.管理思想的演变.中国社会科学出版社,2002.
[2]亨利.法约尔.工业管理与一般管理.中国社会科学出版社,1998.
[1]李维安.2002.现代公司治理研究:资本结构、公司结构和国有企业股份制改造.中国人民大学出版社.
[1]王仲兵.公司治理、公司管理与内部控制的系统化思考.现代管理科学,2002.
[1]杨有红,胡燕.试论公司治理与内部控制的对接.会计研究.2004,10.
1.财政部关于印发《内部会计控制规范一基本规范(试行)》、《内部会计控制规范——货币资金(试行)》的通知,财会[2001]41号.
2.陈继云.COSO报告与内部控制研究[J].上海会计,2002,(5).
3.陈秧秧.COSO—企业风险管理综合框架简介[J].财会通讯(综合),2005(2).
4.陈汉文.内部控制强制性披露与审计势在必行[J].会计之友.2005,(3)
5.池建刚.完善内部控制制度 提高会计信息质量[J].商场现代化.2006,(24).
6.古淑萍.企业内部会计控制问题探讨[J].经济问题探讨.2006,(06).
7.高级会计实务.[M]经济科学出版社.2007.
8.亨利.法约尔.工业箭理与一般管理[M]中国社会科学出版社,1998.
9.蒋燕辉.会计监督与内部控制[M].中国财政经济出版社,2002.
10.金或防等.COSO报告下的内部控制新发展[J].会计研究,2005,(2).
11.刘玉廷.内部会计控制规范[J].新形势下加强单位内部会计监督的里程碑会计研究,2004,(9).
12.刘宗柳,陈汉文.企业内部控制:理论、实务与案例[M]。中国财政经济出版社,2000.
13.刘明辉,张宜霞.上市公司会计监管制度及改进[J].会计研究.2002,(12).
14.刘秋明.我国上市公司内部控制信息披露的问题及改进[N].证券市场导报,2002,(6).
15.李凤鸣.内部控制与风险防范.[M]经济科学出版社,1998.
16.李风鸣.内部控制学.[M]北京人学出版社,2002.
17.李凤鸣.企业风险管理.[J]审计与经济研究,2003,(1).
18.李凤鸣.内部控制制度测评准则[J]审计与经济研究,1996,(3).
19.李孔岳.目标、效率与治理结构选择—对中国上市公司治理结构的研究[M].广东人民出版社,2002.
20.李维安.现代公司治理研究:资本结构、公司治理和国有企业股份制改造[M].中国人民大学出版社,2002.
21.李连华.公司治理与内部控制的链接与互动[J].会计研究,2005(2).
22.李金泽,刘楠.《公司法》修改的十大亮点[J].中国金融,2006(4).
23.潘秀丽.对内部控制若干问题的研究[J].会计研究,2001,(6).
24.孙永祥.公司治理结构:理论与实证研究.[M]上海三联书店.上海人民出版社,2002.
25.王立勇.杜绝内患:企业内部控制系统分析[M].中国经济出版社,2004.
26.王仲兵.公司治理、公司箭理与内部控制的系统化思考[J].现代管理科学,2002,(5).
27.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[J].会计研究,2000,(9).
28.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,2005,(5).
29.吴晓求.中国证券市场典型案例.[M]中国人民大学出版社,2002.
30.汪晓春.中国著名企业管理案例评析[M].广东经济出版社,2002.
31.王灵蕙.企业内部会计控制刍议[J].财会研究.2006,(09).
32.杨有红.企业内部控制框架:构建与运行[M].浙江人民出版社,2001.
33.杨有红,胡燕.试论公司治理与内部控制的对接[J].会计研究,2004,(10).
34.阎培金,王成.企业内控经典案例[M].中国经济出版社,2001.
35.阎达五,杨有红.内部控制框架的构建[J].会计研究.,2005,(2).
36.朱荣恩.内部控制评价[M]中国时代经济出版社.2002.
37.朱荣恩.建立和完善内部控制的思考[J].会计研究,2004(1).
38.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[J].审计研究,2003,(5).
39.张国康,黄金曦,罗彬等.内部控制制度[M]立信会计出版,2003.
40.张炎生.公司治理与会计控制观[J]会计研究,2001,(8).
41.赵宝卿.内部控制设计与运行[M].经济科学出版社,2005.
42.赵宝卿.内部会计控制制度设计[M].复旦大学出版社,2005.
43.注册会计师全国统一考试指定教材.审计.[M].中国财政经济出版社,2006.
44.中国成本研究会.企业内部控制原理、经验与操作[M].中国财政经济出版,2002.
45.The Committee of Sponsoring Organization of the Treadway Commission,2004, Enterprise Risk Management-Integrated Framework, Application Techniques.
46. Assessing the Efectiveness of Iternal Cntrol over Fnancial Rporting in Acordance with Sction 404 of the Sarbanes-Oxley Act of 200 McGladrey&Pullen Citified Pblic Acountants, March 2003.
47. Auditing an Entity's Internal Control over FinancialRreporting in Conjunction with the Financial Statement Audit and Reporting on an Entity's Internal Control over Financial Reporting, AICPA, March 18, 2003.
48.Hammer, Michael and James Champy. Reengineering the Corporation. The Free, Press. 1993.
49. David Wood, Scott Randall. Nov 15, 2004. Implementing ERM Requires Integrated Approach. Oil & Gas Journal. Tulsa: Val. 102, Iss. 43; p. 28.
50.Larry White. Nov 2004. Management Accountants and Enterprise Risk Management. Strategic Finance. Montvale: Vol. 86, Iss. 5; p. 6-7.
51. Michael Bradford. Aug 4, 2003. Framework Ofers Gidance on ERM; COSO: Enterprise risk tool. Business Insurance. Chicago: Vol. 37, Iss. 31; p.4.
52. Proposed rule: Dsclosure Rquired by Sctions 404, 406 and 407 of the Sarbanes-Oxley Act of 2002, SEC Rlease No.33-8138, October 22,2002.
53. Public Company Accounting Oversight Board, 2004, Auditing Standard No. 2 -An Audit of Internal Control Over Financial Reporting in Conjunction with An Audit of Financial Statements.
54. The Committee of Sponsoring Organization of the Treadway Commission, 2004, Enterprise Risk Management-Integrated Framework, Application Techniques.