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近年，国内发布了《企业内部控制基本规范》、《企业内部控制配套指引》等一系
列的制度及规范,许多上市公司也建立了相应的内部控制制度，但上市公司内部控制
不规范的情况依然不断出现。尤其是在 2014 年獐子岛事件发生之后,上市公司内部控
制有效性的问题再次引起了市场各个方面的关注。对于上市公司,其盈利能力和健康
发展不仅关系到广大投资者的利益,也关系到我国资本市场和社会主义市场经济的健
康发展。为了保护相关投资者的利益,进一步保证企业健康发展,完善公司内部控制制
度、保证内部控制的有效性，具有重要的现实意义
本文采用案例分析的方法,以2014年发生的獐子岛三季报亏损8亿元事件为研究
对象。在回顾了国内外内部控制的发展历程之后,以内部控制五要素为分析要点,从控
制要素的角度详细分析了獐子岛内部控制的有效性问题,对其内部控制出现问题的原
因进行分析,并探讨相应的解决方案。希望通过对该案例的研究,为我国上市公司建立
有效的内部控制制度提供经验和参考
关键词：内部控制 有效性 獐子岛集团 COSO 框架
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作者：章夏
指导老师：俞雪华英文摘要 獐子岛集团内部控制有效性研究
II
Study on the Effectiveness of Internal Control of
Zhangzidao Group
Abstract
With the development of social economy, all kinds of companies, especially the listed
companies which are constantly growing and developing in size and business, the
complexity of corporate management has gradually emerged as a result. Fraud scandal
about some well-known enterprises not only damages their own corporate image, but also
affects the orderly development of the market economy. In such a macro environment,
internal control has gradually been recognized and accepted by all sides.
In recent years, China has issued Basic Norms of Internal Control, Corporate
Internal Control Supporting Guidelines and a series of rules. Lots of listed companies
have established a corresponding internal control system, but the internal control of listed
companies is still emerging. In particular, after the occurrence of the Zhangzidao incident
in 2014, the issue of the effectiveness of the internal control of listed companies once again
aroused the attention of all aspects of the market. For listed companies, their profitability
and healthy development is not only related to the interests of the majority of investors, but
also related to China&39;s capital market and the healthy development of the socialist market
economy. In order to protect the interests of relevant investors and further ensure the
healthy development of enterprises, improving the company&39;s internal control system and
ensuring the effectiveness of internal control have important practical significance.
I use the case analysis method in this assay to study the incident which is about three
quarterly loss 800 million yuan in Zhangzidao Group in 2014. After reviewing the
development process of internal control both at home and abroad, I take the five elements
of internal control as the analysis points to analyze the validity of the internal control of
Zhangzidao Group from the angle of control elements and the causes of the internal control
problems, as well as explore the corresponding solution. It is hoped that through the study
of the case, we will provide experience and reference for listed companies to establish
effective internal control system in China.
Key words：internal control；effectiveness；Zhangzidao Group；COSO framework
Written by：ZhangXia
Supervised by：YuXuHua
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目录
第一章 绪论 ...........1
一、研究背景和意义........1
（一）研究的背景.........1
（二）研究意义.4
二、文献综述........5
（一）国外文献综述.....5
（二）国内文献综述.....8
（三）文献简要评述...10
三、研究方法与内容......10
（一）研究方法...........10
（二）研究内容...........11
四、可能的创新..12
第二章 相关理论概述 .....13
一、内部控制及其有效性..........13
（一）内部控制的含义...........13
（二）内部控制有效性的含义...........13
二、COSO 内部控制框架 ..........14
（一）控制环境...........14
（二）风险评估...........14
（三）控制活动...........14
（四）信息和交流.......14
（五）监督.......14
三、内部控制有效性的评价标准..........15
四、内部控制有效性的评价方法..........15
（一）定性分析方法...15
（二）定量分析方法...16
五、小结..16第三章 我国上市公司内部控制有效性现状.....17
一、我国上市公司内部控制有效性存在的问题..........17
（一）内部环境不完善...........17
（二）风险管理意识薄弱.......19
（三）控制活动执行不力.......19
（四）信息沟通不顺畅...........19
（五）监督体系不健全.......
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