美国安然、四通公司的财务欺诈事件以及2008年雷曼兄弟公司的破产,追根溯源,

都与其内部控制的设计缺陷,以及部门之间牵制监督不到位有着很大的关系。COSO框

架、我国2008年公布的《企业内部控制基本规范》和2010年颁发的《企业内部控制配

套指引》为强化公司治理、提高公司内部控制监督力度,起到了积极的作用。建立一套

全面的、有效的内部控制体系,既符合很多上市公司合规性的要求,又有助于企业整合

公司管理运营流程,明确相互之间的管理职能,促进公司实现自己的目标。

销售是企业实现经营成果的最终环节,在企业整个经营过程中占有很重要的地位,

但如果企业只是以提高销售业绩为目的,没有良好的内控去控制企业的风险,那么很有

可能再次出现象葛兰素史克(GSKCI)那样为求销量,无视法律,大肆行贿,最终落得

GSKCI被罚人民币30亿元、相关人员被判有期徒刑的下场。如何让公司既能提高销售

业绩,又能合规有序的开展业务,做好销售环节的内部控制,是我们管理层所共同关注

的问题。本课题从内部控制相关理论入手,根据COSO框架的5个要素,分析了 A汽

车零部件公司销售环节内部控制体系的现状,并且指出了其中存在的问题,针对A汽车

零部件公司销售环节存在的问题,以COSO框架5要素为指引,以《企业内部控制配套

指引》为方向,提出如何优化控制环境、设立内部控制评估体系,完善内部控制活动,

加强信息沟通,完善监督制度,从制度完善、流程改进和人员管理三方面全面分析,并

提出新的内部控制设计方案,优化A汽车零部件公司销售环节的内部控制体系,建立一

套符合该A汽车零部件公司的销售流程,保证公司目标的顺利实现。

关键词:COSO框架;销售内控;流程改进;方案设计

第II页
华东理工大学硕士学位论文

Case Study of A automotive company's sales internal control

Abstract

Financial frauds of Enron、Stone companies in 2001,as well as the bankruptcy of

Lehman Brothers in 2008,were mainly caused by the design flaws of their internal control

process. COSO framework、The Basic Standard for Enterprise Internal Control and The

Internal Control Guidelines issued by China government in 2008 and 2010 separately, which

provided a strong support for the reinforcement of corporate governance, the improvement of

internal control and the supervision of the company. EsTablelishing a complement and an

effective internal control system, not only meeting the compliance requirements for the listed

companies, but also helping enterprises to integrate management operations process, clarify

each person's responsibilities and promote companies to achieve their goals.

Sales is the final cycle of the enterprise to achieve the operating results, it has important

status in the company's whole operating process. If the companies only focus on the

improvement of sales performance, pay no attention to the internal control process, it may

lead the companies to the some risk just like GSKCI, whose operational purpose was seeking

sales increase, ignoring related laws, regulations, not meet the compliance requirement,

eventually, GSKCI was fined to pay the penalty of CNY3 billion,related personnel was

sentenced prison. How to make companies not only improve their sales performance, but also

compliance with related laws and regulations, set up a sound internal control system for sales

cycle is the key concern for our management team. This essay was start from the theory of

internal control, according to 5 elements of COSO model, analysis the current internal control

status of A automotive company's sales cycle, and point out the exists of the problems.

According to the 5 elements of COSO model and the regulation of The Internal Control

Guidelines, I proposed how to optimise company's control environment, esTablelish internal

control assessment system,perfect internal control activities, and strengthen information

communication, perfect monitor system. From the aspect of improvement of policy、

reengineering、human resource management, design a new model of A automotive company's

internal control system for sales cycle which can help the company to achieve its goal.

Keywords: COSO framework; internal control for sales; Reengineering; Plan design