SOX内控法案下东航西北分公司客运收入结算流程研究
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摘要
由于生产经营过程中的不确定性伴生着风险,对企业的战略实现,健康快速发展有着巨大影响,所以企业在生存和发展道路上不可避免的要遇到风险管理的问题。成功的企业需具有风险管理意识,了解内部控制理论,从公司层面和流程层面上重视内部控制制度的制定和执行。
美国联邦政府在2002年颁布了《萨班斯—奥克斯利法案》(下称SOX法案),该法案引用了COS0框架,从公司层面和业务流程层上进行内控规范,以提高公司管理层的职责和加强证券交易委员会的监管等。中国东方航空公司作为在美上市公司,必须遵循该法案以保证其境外上市的合法性。
本文首先回顾了国内外内部控制理论的研究,深入介绍了SOX法案和COSO报告《内部控制整体框架》(IC-IF)和《企业风险管理整体框架》(ERu-IF)。
其次,结合实践工作经验,对东航西北分公司客运收入结算过程中存在的风险和控制活动进行辨识和分析解决,在内部控制业务流程层面上运用ERM框架的思路,并编写了规范流程文档,制作了相关流程图和控制矩阵。
最后,就本文进行的研究工作和得出结论加以阐述,指出通过SOX法案下COSO框架的指引进行流程层面的内控制度制定对企业加强风险管理确有其重要作用。
本文的研究对于将SOX法案和COSO框架应用于民航企业内控工作具有普遍意义和借鉴价值。对在美国上市融资的中国企业也同样具有参考价值。
Risks arising from the uncertainty of manufacturing and operating processes often have great impacts on the fulfillment of an enterprise's business strategies and even its quick, healthy development. Therefore, to survive and attain further development, risk management is a subject must be treated seriously. Any successful corporation must be well managed by experts who have fully awareness of the importance of risk management as well as a good command of internal control theory, Establishment and implement of internal control regulations must be put to a high priority both on the process level and the corporation level.
On 2002, the US federal government issued Sarbanes-Oxley Act (SOX act). By referring to the COSO frame, the SOX Act has set standards for internal control both on the process level and corporation level so as to strengthen corporate responsibility and inspection from the stock exchange committee. As a listed company in the US stock market, China Eastern Airline (CEA) has to revise to comply with the SOX Act to guarantee its legal status.
This thesis starts with the review of domestic and foreign internal control theories. Section 404 of the SOX Act, the COSO report on Internal Control-Integrated Framework (IC-IF) and Enterprise Risk Management-Integrated Framework (ERM-IF) have been expounded thoroughly.
Then, combining with real work experience, the author has discriminated and analyzed the potential risks in aviation passenger revenue settlement process of Eastern Xibei airlines. COSO ERM idea has been applied to the analysis of internal control. Based on results of the analysis, standard procedure documents with related flow diagrams are compiled.
Finally, the author has completed the research by giving out adequate explanation on the results. And it would be clear that internal control system on a process level under the guide of COSO frame complying with the SOX Act is of great importance to corporation risk management.
Research work done in this thesis has practical meaning on the application of either SOX Act or COSO frame to the internal control of civil aviation corporations. This thesis can also serve as a valuable reference for any Chinese company to be listed in the US market for financing.
美国联邦政府在2002年颁布了《萨班斯—奥克斯利法案》(下称SOX法案),该法案引用了COS0框架,从公司层面和业务流程层上进行内控规范,以提高公司管理层的职责和加强证券交易委员会的监管等。中国东方航空公司作为在美上市公司,必须遵循该法案以保证其境外上市的合法性。
本文首先回顾了国内外内部控制理论的研究,深入介绍了SOX法案和COSO报告《内部控制整体框架》(IC-IF)和《企业风险管理整体框架》(ERu-IF)。
其次,结合实践工作经验,对东航西北分公司客运收入结算过程中存在的风险和控制活动进行辨识和分析解决,在内部控制业务流程层面上运用ERM框架的思路,并编写了规范流程文档,制作了相关流程图和控制矩阵。
最后,就本文进行的研究工作和得出结论加以阐述,指出通过SOX法案下COSO框架的指引进行流程层面的内控制度制定对企业加强风险管理确有其重要作用。
本文的研究对于将SOX法案和COSO框架应用于民航企业内控工作具有普遍意义和借鉴价值。对在美国上市融资的中国企业也同样具有参考价值。
Risks arising from the uncertainty of manufacturing and operating processes often have great impacts on the fulfillment of an enterprise's business strategies and even its quick, healthy development. Therefore, to survive and attain further development, risk management is a subject must be treated seriously. Any successful corporation must be well managed by experts who have fully awareness of the importance of risk management as well as a good command of internal control theory, Establishment and implement of internal control regulations must be put to a high priority both on the process level and the corporation level.
On 2002, the US federal government issued Sarbanes-Oxley Act (SOX act). By referring to the COSO frame, the SOX Act has set standards for internal control both on the process level and corporation level so as to strengthen corporate responsibility and inspection from the stock exchange committee. As a listed company in the US stock market, China Eastern Airline (CEA) has to revise to comply with the SOX Act to guarantee its legal status.
This thesis starts with the review of domestic and foreign internal control theories. Section 404 of the SOX Act, the COSO report on Internal Control-Integrated Framework (IC-IF) and Enterprise Risk Management-Integrated Framework (ERM-IF) have been expounded thoroughly.
Then, combining with real work experience, the author has discriminated and analyzed the potential risks in aviation passenger revenue settlement process of Eastern Xibei airlines. COSO ERM idea has been applied to the analysis of internal control. Based on results of the analysis, standard procedure documents with related flow diagrams are compiled.
Finally, the author has completed the research by giving out adequate explanation on the results. And it would be clear that internal control system on a process level under the guide of COSO frame complying with the SOX Act is of great importance to corporation risk management.
Research work done in this thesis has practical meaning on the application of either SOX Act or COSO frame to the internal control of civil aviation corporations. This thesis can also serve as a valuable reference for any Chinese company to be listed in the US market for financing.
引文
[1]李若山.审计失败与COSO报告.谈企业创新与内部控制变化[J]《审计与经济研究》,2005(3)3-7
[2]吕平.内部控制制度在企业发展中的作用[J]科技信息(学术版),2006(11).214-216
[3]刘卫红.论我国内部控制评价问题[J]企业家天地(理论版),2007(5).150-151
[4]储稀梁.COSO内部控制整体框架:背景、内容、理论贡献与启示[J]金融会计,2004(6).14-16
[5]韩慧华.萨班斯法案404条款对在美上市的中国公司的影响分析[J]《内江科技》,2006(8)25
[6]Enterprise Risk Management-Integrated Framework www.coso.org
[7]王海锋.对萨班斯-奥克斯利法案及COSO框架下内控的思考[J]《合作经济与科技》,2005(7)42-43
[8]陈涛.企业内控鉴证业务的新发展.[J]中国总会计师,2006(5).68-69
[9]牛成喆.《COSO框架下的内部控制》.[M]经济科学出版社,2005(12)第1版
[10](美)COSO委员会制定发布,方红星、王宏译.《企业风险管理-整合框架》[M]东北财经大学出版社,2005(9)
[11]叶雪芳.美国COSO报告及对我国内部控制的启示[J]《商业经济与管理》,2003(3)62-64
[12]Internal Control-Integrated Framework www.coso.org
[13]张宜霞 刘明辉.企业风险管理整合框架及其评价[J]《世界之窗》,2005(11)51-52
[14](美]COSO委员会制定发布,张宜霞译.《企业风险管理-应用技术》[M]东北财经大学出版社,2006(6)
[15]友联时骏管理顾问.《企业内部控制和风险管理-萨班斯-奥克斯利法案释义》[M]复旦大学出版社,2005(7).第1版
[16]金彧昉,李若山,徐明磊.COSO报告下的内部控制新发展从中航油事件看企业风险管理[J]《会计研究》,2005(2)32-38
[17]Christopher E.Mandel.COSO gives a good start to implement ERM Business Insurance Chicago Vol.37 Iss50 p12
[18]中华人民共和国财政部.《中华人民共和国会计法》,2000
[19]翁玉麟.上市公司内部控制信息披露的现状及对策[J]中国民用航空,2006(11).53-54
[20]成骏 刘谦.完善我国内部控制规范的几点思考[J]《商业研究》,2003(22)31-32
[21]中华人民共和国财政部.《内部会计控制规范-基本规范》.[M]财会(2001)41号,2001(6)
[22]吕蕾.浅谈内部控制的重要性、局限性及对策[J]决策探索,2006(05)46-47
[23]何凤平,吴军.上市公司内部控制的评价与信息披露[J]东北农业大学学报(社会科学版),2005(03).64-66
[24]麻蔚斌、于增彪、丁正东.《企业内部控制管理操作手册》.[M]中国财政经济出版社,2003(8)
[25]陈良民.对上市公司内部控制评价的思考[J]辽宁经济,2004(05)68-69
[26]王开田,娄权.公司治理结构与内部会计控制.[J]四川会计,2001(10)3-4
[27]刘明辉,张宜霞.企业内部控制探讨.[J]中国注册会计师,2001(04)7-9
[28]张文贤.《内部控制会计制度设计》.[M]立信会计出版社,2004(5)
[29]朱文元.完善财务内控制度的必要性及措施.[J]四川会计,2001(07)42
[30]杨思梁.《最盈利的管理方法-收益管理》.[M]航空工业出版社,2000(3)
[31]《民航收入会计》编著组.《民航收入会计》.[M]中国民航出版社,2004(6)
[32]刘静.李竹梅.内部控制环境的探讨.[J]《会计研究》,2005(2)73-75
[33]肖序 田丽敏.企业内控制度的流程设计思路[J].《甘肃农业》,2006(9)51
[34]蔡军、韩庆兰.遵循萨班斯404法案的内部控制体系建立及测试[J]《管理现代化》,2006(05)
[35]赵保卿.《内部控制设计与运行》.[M]经济科学出版社,2005(5)第1版
[36]万重.怎样健全单位内部会计监督制度.[J]四川会计,2001(4)35-36
[2]吕平.内部控制制度在企业发展中的作用[J]科技信息(学术版),2006(11).214-216
[3]刘卫红.论我国内部控制评价问题[J]企业家天地(理论版),2007(5).150-151
[4]储稀梁.COSO内部控制整体框架:背景、内容、理论贡献与启示[J]金融会计,2004(6).14-16
[5]韩慧华.萨班斯法案404条款对在美上市的中国公司的影响分析[J]《内江科技》,2006(8)25
[6]Enterprise Risk Management-Integrated Framework www.coso.org
[7]王海锋.对萨班斯-奥克斯利法案及COSO框架下内控的思考[J]《合作经济与科技》,2005(7)42-43
[8]陈涛.企业内控鉴证业务的新发展.[J]中国总会计师,2006(5).68-69
[9]牛成喆.《COSO框架下的内部控制》.[M]经济科学出版社,2005(12)第1版
[10](美)COSO委员会制定发布,方红星、王宏译.《企业风险管理-整合框架》[M]东北财经大学出版社,2005(9)
[11]叶雪芳.美国COSO报告及对我国内部控制的启示[J]《商业经济与管理》,2003(3)62-64
[12]Internal Control-Integrated Framework www.coso.org
[13]张宜霞 刘明辉.企业风险管理整合框架及其评价[J]《世界之窗》,2005(11)51-52
[14](美]COSO委员会制定发布,张宜霞译.《企业风险管理-应用技术》[M]东北财经大学出版社,2006(6)
[15]友联时骏管理顾问.《企业内部控制和风险管理-萨班斯-奥克斯利法案释义》[M]复旦大学出版社,2005(7).第1版
[16]金彧昉,李若山,徐明磊.COSO报告下的内部控制新发展从中航油事件看企业风险管理[J]《会计研究》,2005(2)32-38
[17]Christopher E.Mandel.COSO gives a good start to implement ERM Business Insurance Chicago Vol.37 Iss50 p12
[18]中华人民共和国财政部.《中华人民共和国会计法》,2000
[19]翁玉麟.上市公司内部控制信息披露的现状及对策[J]中国民用航空,2006(11).53-54
[20]成骏 刘谦.完善我国内部控制规范的几点思考[J]《商业研究》,2003(22)31-32
[21]中华人民共和国财政部.《内部会计控制规范-基本规范》.[M]财会(2001)41号,2001(6)
[22]吕蕾.浅谈内部控制的重要性、局限性及对策[J]决策探索,2006(05)46-47
[23]何凤平,吴军.上市公司内部控制的评价与信息披露[J]东北农业大学学报(社会科学版),2005(03).64-66
[24]麻蔚斌、于增彪、丁正东.《企业内部控制管理操作手册》.[M]中国财政经济出版社,2003(8)
[25]陈良民.对上市公司内部控制评价的思考[J]辽宁经济,2004(05)68-69
[26]王开田,娄权.公司治理结构与内部会计控制.[J]四川会计,2001(10)3-4
[27]刘明辉,张宜霞.企业内部控制探讨.[J]中国注册会计师,2001(04)7-9
[28]张文贤.《内部控制会计制度设计》.[M]立信会计出版社,2004(5)
[29]朱文元.完善财务内控制度的必要性及措施.[J]四川会计,2001(07)42
[30]杨思梁.《最盈利的管理方法-收益管理》.[M]航空工业出版社,2000(3)
[31]《民航收入会计》编著组.《民航收入会计》.[M]中国民航出版社,2004(6)
[32]刘静.李竹梅.内部控制环境的探讨.[J]《会计研究》,2005(2)73-75
[33]肖序 田丽敏.企业内控制度的流程设计思路[J].《甘肃农业》,2006(9)51
[34]蔡军、韩庆兰.遵循萨班斯404法案的内部控制体系建立及测试[J]《管理现代化》,2006(05)
[35]赵保卿.《内部控制设计与运行》.[M]经济科学出版社,2005(5)第1版
[36]万重.怎样健全单位内部会计监督制度.[J]四川会计,2001(4)35-36