上市公司論文：中國(guó)上市公司內(nèi)部控制評(píng)價(jià)體系研究

1、上市公司論文：中國(guó)上市公司內(nèi)部控制評(píng)價(jià)體系研究【中文摘要】從德隆帝國(guó)的轟然倒塌到中信泰富的澳元對(duì)賭之殤,上市公司破產(chǎn)倒閉及各種丑聞從來(lái)都不是什么新鮮話題,究其原因,都與公司內(nèi)部控制制度的缺失或執(zhí)行不力有著極大的關(guān)系。這無(wú)疑使中國(guó)的上市公司意識(shí)到了加強(qiáng)內(nèi)部控制的重要性。中國(guó)政府和相關(guān)監(jiān)管機(jī)構(gòu)也紛紛出臺(tái)各項(xiàng)政策文件來(lái)規(guī)范企業(yè)內(nèi)部控制的建立和實(shí)施：2008年國(guó)家五部委聯(lián)合頒布了“中國(guó)的薩班斯法案”企業(yè)內(nèi)部控制基本規(guī)范,之后在2010年又正式出臺(tái)了企業(yè)內(nèi)部控制配套指引,中國(guó)內(nèi)部控制制度的研究和實(shí)施得到了極大的發(fā)展和進(jìn)步。但是越來(lái)越多的質(zhì)疑聲也由之出現(xiàn),有了內(nèi)部控制制度就可以保證上市公司的管理運(yùn)營(yíng)進(jìn)入保

2、險(xiǎn)箱了么?這套制度究竟完善與否、合規(guī)與否、執(zhí)行與否?執(zhí)行的好壞又是如何?這些疑問(wèn)的產(chǎn)生使得內(nèi)部控制評(píng)價(jià)問(wèn)題成為了研究的焦點(diǎn),而解決這些問(wèn)題的關(guān)鍵在于設(shè)計(jì)一套全面化標(biāo)準(zhǔn)化的內(nèi)部控制評(píng)價(jià)體系來(lái)評(píng)價(jià)中國(guó)上市公司內(nèi)部控制制度設(shè)計(jì)的有效性和執(zhí)行的有效性。本文就是以這一核心難題為研究對(duì)象構(gòu)建了一套集評(píng)價(jià)中國(guó)上市公司內(nèi)部控制設(shè)計(jì)有效性和執(zhí)行有效性為一體的內(nèi)部控制評(píng)價(jià)體系,以分?jǐn)?shù)形式量化出企業(yè)內(nèi)部控制水平,為上市公司應(yīng)對(duì)國(guó)家規(guī)定的2012年全部上市公司必須披露完整合規(guī)的內(nèi)部控制自我評(píng)價(jià)報(bào)告的要求提供一條相對(duì)統(tǒng)一、合理、有效的途徑。最后,以S上市公司為實(shí)踐對(duì)象對(duì)該評(píng)價(jià)體系予以應(yīng)用和檢驗(yàn)。全文共分為六部分：第一部

3、分為導(dǎo)論：主要介紹本文的和研究意義、分類文獻(xiàn)綜述、研究思路與方法以及研究創(chuàng)新和局限性。第二部分為中國(guó)上市公司在年報(bào)中披露內(nèi)部控制自我評(píng)價(jià)報(bào)告的現(xiàn)狀：運(yùn)用描述性統(tǒng)計(jì)分析的方法對(duì)目前中國(guó)上市公司對(duì)于內(nèi)部控制自我評(píng)價(jià)報(bào)告的披露數(shù)量和公司特征以及報(bào)告的主體、范圍、詳略程度、撰寫(xiě)依據(jù)等進(jìn)行歸納分析,揭露目前上市公司在內(nèi)部控制的自我評(píng)價(jià)中存在的問(wèn)題,并引出本文的主體部分內(nèi)部控制評(píng)價(jià)體系的設(shè)計(jì)。第三部分為內(nèi)部控制評(píng)價(jià)研究的理論基礎(chǔ)：本章對(duì)內(nèi)部控制評(píng)價(jià)體系設(shè)計(jì)中運(yùn)用的經(jīng)典理論予以介紹,包括委托代理理論、業(yè)績(jī)?cè)u(píng)價(jià)理論、內(nèi)部控制理論和權(quán)變理論。作者采取先分別簡(jiǎn)述理論再闡釋該理論在本文中的應(yīng)用的模式。第四部分為內(nèi)部

4、控制評(píng)價(jià)體系的構(gòu)建：本部分首先對(duì)內(nèi)部控制評(píng)價(jià)體系包含的八要素進(jìn)行一一界定,八要素分別為評(píng)價(jià)、評(píng)價(jià)主體與評(píng)價(jià)客體、評(píng)價(jià)指標(biāo)、評(píng)價(jià)方法、評(píng)價(jià)標(biāo)準(zhǔn)、評(píng)價(jià)程序和評(píng)價(jià)報(bào)告,然后以內(nèi)部控制設(shè)計(jì)有效性和執(zhí)行有效性為兩條主線分別詳細(xì)介紹評(píng)價(jià)指標(biāo)、評(píng)價(jià)方法、評(píng)價(jià)標(biāo)準(zhǔn),形成本文的核心。第五部分為內(nèi)部控制評(píng)價(jià)體系在S上市公司的應(yīng)用研究：本部分將上文構(gòu)建完成的內(nèi)部控制評(píng)價(jià)體系按照設(shè)計(jì)的流程應(yīng)用于S上市公司,分別找出該公司內(nèi)部控制制度的設(shè)計(jì)缺陷和執(zhí)行缺陷,并分析評(píng)價(jià)結(jié)果并給出建議和闡明可借鑒的價(jià)值。此應(yīng)用不僅驗(yàn)證了該評(píng)價(jià)體系的科學(xué)可操作性,同時(shí)也為全體上市公司今后的自我評(píng)價(jià)工作提供了思路和模板。第六部分為結(jié)束語(yǔ)：本部分

5、對(duì)全文做以總結(jié),同時(shí)對(duì)內(nèi)部控制自我評(píng)價(jià)體系在我國(guó)上市公司中的推廣和普及進(jìn)行了展望。本文的創(chuàng)新點(diǎn)是視角新穎,站在內(nèi)部管理者角度以關(guān)鍵風(fēng)險(xiǎn)為導(dǎo)向進(jìn)行設(shè)計(jì),且設(shè)計(jì)出的內(nèi)部控制評(píng)價(jià)體系中各個(gè)要素均有創(chuàng)新。但也存在著評(píng)價(jià)指標(biāo)設(shè)計(jì)和樣本公司的選擇上的局限性,總體來(lái)說(shuō)該評(píng)價(jià)體系具有很強(qiáng)的借鑒價(jià)值和實(shí)踐意義。【英文摘要】From the collapsing of Delong Empire to the CITIC Pacifics tragedy of Australian dollars hedging, bankruptcy of listed companies and a variety of s

6、candals has never been any fresh subject. Searching for reasons, it almost has a very great relationship with the lacking of companys internal control system and itsineffective implementation. This is undoubtedly aware of Chinas listed companies the importance of strengthening internal controls. The

7、 Chinese Government and relevant regulatory authorities have also introduced various policies to regulate the establishment and implementation of internal controls:five national ministries jointly issued the “Chinas Sarbanes-Oxley Act”basic standards of enterprise internal control”, In April 2010 th

8、ey formally promulgated the “ Supporting guidelines on Internal Control”. In this way, Chinas internal control system research and implementation has had tremendous growth and progress. But more and more voices of doubt also by the emergence with that “can internal control system ensure the manageme

9、nt and operation of listed companies into the safe case yet? Whether this system improve the perfection and implementation or not? And how is the quality of the implementation? These questions makes issue of internal control evaluation has become the focus of research, the key to solving these probl

10、ems is to design a comprehensive, standardized internal control evaluation system which can assess the integrity of internal control systems design and the effectiveness of itsimplementation. This thesis studies this core problem, and then builds such a ideal system and show the level of listed comp

11、anies in score form. Finally, we apply the system to S listed company as a test. The whole thesis is divided into six parts.The first part is the Introduction of studys background and significance, classification literature review, research structure and method and research innovations and limitatio

12、ns.The second part is the current status of internal control self-assessment report in annual reports disclosed by Chinese listed companies. We use descriptive statistical method to analyze from different angles, including the total mount, characteristic, main body of report, scope, Level of detail

13、and resource, etc. based on analysis, we find the existed problems in internal control self-assessment report and raises the body of article-building the internal control evaluation systemThe third part is basic theory of internal control evaluation; this chapter introduces the relevant classical th

14、eory including the principal-agent theory, performance evaluation theory, internal control theory, and contingency theory. We describe briefly each theory and follow by interpreting how these theories apply to.The fourth part is the construction of the internal control evaluation system. Firstly, we

15、 define the eight elements one by one, which include the purpose of evaluation, evaluation subject and object, evaluation index,evaluation method, evaluation standards, evaluation procedures and evaluation reports. Then, we describe detailed the evaluation index, evaluation method, evaluation standa

16、rds in evaluation system of integrity of design and effectiveness of the implementation respectively this is the core of this article.The fifth part is the application study of internal control evaluation system on S listed company. It applies the system to S listed company, and try to find flaws of

17、 design and implementation of Ss internal control system, give analysis and ecommendations of the evaluation results. Not only does this application demonstrate that the system we design is scientific and operational, but also provide all listed companies the ideas and templates in their future self

18、-evaluation.The sixth part is conclusion which concludes the whole article, at the same time; give a perspective about the promotion and popularization of this internal control self-evaluation system in Chinese listed companiesThe creations are the novel perspective which is designed in the directio

19、n of risk from internal management, and each element is better than before. But there have limitations on the index system design and sample company.【關(guān)鍵詞】上市公司 內(nèi)部控制自我評(píng)價(jià) 評(píng)價(jià)體系 設(shè)計(jì)有效性 執(zhí)行有效性【英文關(guān)鍵詞】Listed companies Internal control evaluation Evaluation system Effectiveness of design Effectiveness of imple

20、mentation【備注】索購(gòu)全文在線加我：1.3.9.9.3.8848 同時(shí)提供論文一對(duì)一寫(xiě)作指導(dǎo)和論文發(fā)表委托服務(wù)【目錄】中國(guó)上市公司內(nèi)部控制評(píng)價(jià)體系研究摘要2-4ABSTRACT4-51 導(dǎo)論9-201.1 研究背景及意義9-111.1.1 研究背景9-101.1.2 研究意義10-111.2 文獻(xiàn)綜述11-161.2.1 內(nèi)部控制評(píng)價(jià)在審計(jì)范疇的研究11-121.2.2 內(nèi)部控制評(píng)價(jià)體系構(gòu)建的研究12-141.2.3 內(nèi)部控制評(píng)價(jià)方法的研究14-151.2.4 內(nèi)部控制評(píng)價(jià)報(bào)告披露的研究15-161.3 研究思路及方法16-171.3.1 研究思路16-171.3.2 研究方法171.

21、4 研究創(chuàng)新及局限17-201.4.1 研究創(chuàng)新17-181.4.2 研究局限18-202 上市公司的內(nèi)部控制自我評(píng)價(jià)現(xiàn)狀20-252.1 內(nèi)部控制自我評(píng)價(jià)報(bào)告的披露情況分析20-212.1.1 披露上市公司的數(shù)量20-212.1.2 披露上市公司的一般特征212.2 內(nèi)部控制自我評(píng)價(jià)報(bào)告的分析21-242.2.1 評(píng)價(jià)主體的界定21-222.2.2 評(píng)價(jià)范圍的界定222.2.3 評(píng)價(jià)內(nèi)容的詳略程度22-232.2.4 評(píng)價(jià)報(bào)告的撰寫(xiě)依據(jù)23-242.2.5 內(nèi)部控制缺陷的表述242.3 上市公司內(nèi)部控制自我評(píng)價(jià)現(xiàn)狀總結(jié)24-253 內(nèi)部控制評(píng)價(jià)體系的理論基礎(chǔ)25-313.1 委托代理理論與內(nèi)部控制評(píng)價(jià)25-263.1.1 委托代理理論主要觀點(diǎn)25-263.1.2 委托代理理論在內(nèi)部控制評(píng)價(jià)中的應(yīng)用263.2 業(yè)績(jī)?cè)u(píng)