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摘要
基于内部控制的日新出版集团信息与沟通机制研究
随着出版体制改革的不断深化，出版企业的日常管理工作面临着巨大的挑
战。同时，在出版企业的上市进程中，需要及时将信息传递给外部投资者、客
户、供应商、中介机构以及监管部门。因此，日新出版集团出于企业内部管理
及外部监管的双重需要,紧跟上市企业内部控制管理的要求。很好的设计并实施
了日新出版集团内部控制手册，强化了集团的内部控制管理建设。但日新出版
集团在进行内部控制自我评价时，根据COSO框架中信息与沟通这一要素、《企
业内部控制基本规范》及配套指引、ERP系统思想以及信息不对称理论，发现集
团存在一些信息与沟通机制方面的问题。阻碍了内部控制信息在集团内外部的
有效传递，进而影响了集团日常工作的运行效率。如何在内部控制工作实施过
程中，提高决策层的信息与沟通意识，完善信息沟通机制，加强ERP系统建设，
从而保障内部控制信息有效的在集团内外传递，是集团目前需要重点关注的问
题
本文从内部控制的角度出发，以日新出版集团信息与沟通机制为研究对象，
对日新出版集团信息与沟通机制存在的问题进行分析。首先，运用案例分析法，
从内部控制角度对日新出版集团信息与沟通机制现状进行深入解析，找出在信
息与沟通机制方面存在的问题。经分析发现，日新出版集团信息与沟通机制中
存在管理人员信息分解与传递的随意性、上下级业务与财务信息传递不畅、业
务流程信息通达滞后以及ERP系统汇集信息能力差的问题。在此基础上，运用
文献分析法，结合前人对COSO框架中信息与沟通要素，《企业内部控制基本规
范》及配套指引、ERP系统思想以及信息不对称理论的研究成果，挖掘日新出版
集团信息与沟通机制问题的成因。研究发现，日新出版集团信息与沟通机制问
题的成因主要在于决策层对信息与沟通的重视程度不够、信息传递渠道僵化、
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业务流程与财务沟通机制设计缺失以及ERP系统功能开发程度低。最后，对于
日新出版集团信息与沟通机制问题的成因，从内部控制的角度出发，结合国内
外针对内部控制中信息与沟通要素、信息不对称理论和ERP系统的研究成果，
找寻日新出版集团信息与沟通机制的优化措施。本文从内部控制角度，提出了
四个优化措施。首先，从集团的决策层开始强化内部控制意识，树立信息与沟
通机制的观念。从而有效的对员工进行内部控制意识方面的引导，并建立信息
与沟通畅通的企业文化。其次，简化信息沟通方式并优化集团组织结构。使内
部控制信息在集团中按照最简洁的渠道传递信息，减少信息失真导致的信息不
对称现象。再次，重塑部门间的信息渠道，形成良好的内外部沟通机制。最后，
加强ERP信息系统建设，提高ERP系统运用的意识。完善系统功能，并强化人
员培训。从而解决日新出版集团信息与沟通机制存在的问题，同时加强日新出
版集团内部控制的管理效率
经出版行业的整体比对分析发现，日新出版集团信息与沟通机制存在的问
题并非偶然。在出版行业，越来越多的出版企业从事业单位的改制工作进行到
集团整体上市工作。内部控制工作多数处于起步阶段，越来越多的出版企业都
处于完善信息与沟通机制的阶段。因此，针对日新出版集团信息与沟通机制的
问题研究以及优化措施，对出版行业信息与沟通机制的优化与完善存在一定的
借鉴意义
关键词：
内部控制，信息与沟通机制，ERP系统
III
Abstract
Research on Information and Communication Mechanism of
Ri Xin Publishing Group Based on Internal Control
As the publishing system reform continued to deepen, publishing enterprises in
the daily management of the coal face the huge challenge. At the same time, in the
publishing process of publishing enterprises, it is necessary to timely transfer
information to external investors, customers, suppliers, intermediaries and regulators.
Therefore, the Ri Xin publishing group is closely related to the internal control and
management requirements of the listed enterprises due to the dual needs of internal
management and external supervision. The newly published group internal control
manual has been designed and implemented to enhance the group's internal control
management.However, when the Ri Xin publishing group conducts internal control
self-assessment, it is found that some information and communication mechanism
problems exist in the group according to the information and communication in the
COSO framework, the basic rules for control of internal control and the supporting
guidance, ERP system and information asymmetry.The effectiveness of internal
control information is impeded by internal control information, which affects the
operation efficiency of the group's daily work. How to in the implementation of
internal control, improve the decision-making level of information and
communication consciousness, improve the information communication mechanism,
strengthen the construction of ERP system, to ensure effective internal control
information of pass in and out of the group, is the need to focus on problems.
In this paper, from the perspective of internal control, to the Ri Xin publishing
group, information and communication system as the research object, the Ri Xin
publishing group, the analysis of existing problems of information and
communication mechanism. First of all, using the case analysis method, this paper
analyzes the current situation of the information and communication mechanism of
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the Ri Xin publishing group from the perspective of internal control, and finds out the
problems existing in the information and communication mechanism. On analysis
was found, the Ri Xin publishing group, information and communication mechanism
existing in the management information decomposition and transfer of randomness,
inferior poor business and financial information, business processes, information
access lag and information collection problem of poor ability of ERP system.On this
basis, the causes of the problem of the information and communication mechanism of
the Ri Xin publishing group are excavated by using the literature method, combining
the previous research achievements of information and communication elements in
the COSO frame, the basic rules of control of the enterprise, the supporting direction,
the idea of ERP system and the theory of information asymmetry. The study found
that the problems of the information and communication mechanism of the Ri Xin
publishing group mainly lie in the lack of importance of decision-making level in
information and communication, the inflexibility of information transmission
channels, the lack of design of business process and financial communication
mechanism, and the low degree of functional development of ERP system. Finally,
for the Ri Xin publishing group, the cause of information and communication
mechanism, from the perspective of internal control, combined with domestic and
foreign elements for the internal control of information and communication, the
information asymmetry theory and the research achievements of ERP system, to find
the Ri Xin publishing group, information and communication mechanism
optimization measures. In this paper, from the perspective of internal control, four
optimization measures are put forward. First of all, from the decision-making level of
the group to strengthen the internal control consciousness, establish the information
and communication mechanism concept. Therefore, it can effectively guide
employees in internal control consciousness, and establish the enterprise culture of
information and communication. Secondly, simplify the communication of
information and optimize the structure of the group. The internal control information
is transmitted to the group in the most concise way to reduce the information
asymmetry caused by information distortion. Thirdly, to reshape the information
channel between departments and form a good internal and external communication。