中国上市公司内部控制评价体系研究.doc

中国上市公司内部控制评价体系研究 【中文摘要】从德隆帝国的轰然倒塌到中信泰富的澳元对赌之殇,上市公司破产倒闭及各种丑闻从来都不是什么新鲜话题,究其原因,都与公司内部控制制度的缺失或执行不力有着极大的关系。这无疑使中国的上市公司意识到了加强内部控制的重要性。中国政府和相关监管机构也纷纷出台各项政策文件来规范企业内部控制的建立和实施：2008年国家五部委联合颁布了“中国的萨班斯法案”——《企业内部控制基本规范》,之后在2010年又正式出台了《企业内部控制配套指引》,中国内部控制制度的研究和实施得到了极大的发展和进步。但是越来越多的质疑声也由之出现,有了内部控制制度就可以保证上市公司的管理运营进入保险箱了么?这套制度究竟完善与否、合规与否、执行与否?执行的好坏又是如何?这些疑问的产生使得内部控制评价问题成为了研究的焦点,而解决这些问题的关键在于设计一套全面化标准化的内部控制评价体系来评价中国上市公司内部控制制度设计的有效性和执行的有效性。本文就是以这一核心难题为研究对象构建了一套集评价中国上市公司内部控制设计有效性和执行有效性为一体的内部控制评价体系,以分数形式量化出企业内部控制水平,为上市公司应对国家规定的2012年全部上市公司必须披露完整合规的内部控制自我评价报告的要求提供一条相对统一、合理、有效的途径。最后,以S上市公司为实践对象对该评价体系予以应用和检验。全文共分为六部分：第一部分为导论：主要介绍本文的和研究意义、分类文献综述、研究思路与方法以及研究创新和局限性。第二部分为中国上市公司在年报中披露内部控制自我评价报告的现状：运用描述性统计分析的方法对目前中国上市公司对于内部控制自我评价报告的披露数量和公司特征以及报告的主体、范围、详略程度、撰写依据等进行归纳分析,揭露目前上市公司在内部控制的自我评价中存在的问题,并引出本文的主体部分——内部控制评价体系的设计。第三部分为内部控制评价研究的理论基础：本章对内部控制评价体系设计中运用的经典理论予以介绍,包括委托代理理论、业绩评价理论、内部控制理论和权变理论。作者采取先分别简述理论再阐释该理论在本文中的应用的模式。第四部分为内部控制评价体系的构建：本部分首先对内部控制评价体系包含的八要素进行一一界定,八要素分别为评价、评价主体与评价客体、评价指标、评价方法、评价标准、评价程序和评价报告,然后以内部控制设计有效性和执行有效性为两条主线分别详细介绍评价指标、评价方法、评价标准,形成本文的核心。第五部分为内部控制评价体系在S上市公司的应用研究：本部分将上文构建完成的内部控制评价体系按照设计的流程应用于S上市公司,分别找出该公司内部控制制度的设计缺陷和执行缺陷,并分析评价结果并给出建议和阐明可借鉴的价值。此应用不仅验证了该评价体系的科学可操作性,同时也为全体上市公司今后的自我评价工作提供了思路和模板。第六部分为结束语：本部分对全文做以总结,同时对内部控制自我评价体系在我国上市公司中的推广和普及进行了展望。本文的创新点是视角新颖,站在内部管理者角度以关键风险为导向进行设计,且设计出的内部控制评价体系中各个要素均有创新。但也存在着评价指标设计和样本公司的选择上的局限性,总体来说该评价体系具有很强的借鉴价值和实践意义。 【英文摘要】From the collapsing of Delong Empire to the CITIC Pacific’s tragedy of Australian dollars hedging, bankruptcy of listed companies and a variety of scandals has never been any fresh subject. Searching for reasons, it almost has a very great relationship with the lacking of company’s internal control system and its’ineffective implementation. This is undoubtedly aware of China’s listed companies the importance of strengthening internal controls. The 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 “China’s Sarbanes-Oxley Act”—”basic standards of enterprise internal control”, In April 2010 they formally promulgated the “ Supporting guidelines on Internal Control”. In this way, China’s 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 management 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 problems is to design a comprehensive, standardized internal control evaluation system which can assess the integrity of internal control system’s design and the effectiveness of its’implementation. This thesis studies this core problem, and then builds such a ideal system and show the level of listed companies 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 study’s background and significance, classification literature review, research structure and method and research innovations and limitations.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 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 theory 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 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 standards 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 design and implementation of S’s 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