I 摘要 国有企业是我国国民经济的支柱，社会主义市场的建设和发展对我国建设社 会主义市场经济有着非常重要作用。我国国有企业经过这么年来的发展，国有企 业的经营和收益已经得到全面的提升与发展，国有企业已经占据着市场大部分的 份额，但现阶段世界经济环境形势复杂多变，国际经济竞争日益激烈，市场经济 全球化趋势不断加快，企业的组织结构、经营范围、管理方式和运营模式都复杂 多变，在这种大的经济环境背景下，完善国有企业内部控制制度已成为影响和促 进现代化市场经济发展和进步的重要途径，也是保障现代化国有企业健康的可持 续发展的重要手段。 国外的内部控制研究理论主要为内部牵制、内部控制、内部控制结构和内部 控制整体框架四个阶段。最先出现的相关制度要追溯到 1992 年 9 月，在美国发 布 COSO 文件。之后，在 2002 年 9 月份，SOX 法案面世，则为之后的相关方面 的深入研究提供了坚实可靠的后盾支持。2004 年 9 月份委员会就内部控制制度 这方面出台了《企业风险管理—整合框架》这一正式性的文件，这一纲领性文件 的出台相当于公开了关于内部控制制度这一领域的最前沿的学习结论。 相较国外的研究，国内内部控制理论起步稍晚，理论研究是到 1980 年之后 才开始慢慢出现的。到了二十世纪九十年代以后，随着改革开放的不断深入和社 会主义市场经济体制的逐步确立，我国的会计、审计事业得到了空前的发展，内 部控制的学术钻研也不再仅仅是对国外研究文献的翻译和介绍，更多地是对我国 实际情况的分析，研究视角也从审计学向财务、会计和管理学等领域转移，并开 始关注内部控制对风险防控的作用。尤其是 2008 年我国财政部、审计署、保监 会、银监会和证监会同步发行《企业内部控制基本规范》之后，中国在内部控制 问题上的研究文献开始如雨后春笋般冒出来。 本文第一部分为绪论，主要介绍了本文的研究背景和意义以及文献综述。第 二部分是理论基础，主要阐述了国有企业内部控制的基本理论，本文内部控制理 论参考财政部会同证监会、审计署、银监会、保监会制定的《企业内部控制基本 规范》，主要从内部控制的内涵、目标、原则、要素四个方面对企业提出内部控摘要 II 制理论依据。第三部分以曲靖经济技术开发区 A 投资集团为案例，介绍曲靖经 济技术开发区 A 投资集团情况和内部控制的现状，分析了曲靖经济技术开发区 A 投资集团内部控制管理的必要性。第四部分通过调研，对曲靖经济技术开发区 A 投资集团内部控制管理存在的问题进行了认识、定位和环境因素三方面的分析， 发现主要存在问题为：对内部控制认识不足、内部控制体系设计不完善和内外环 境存在的问题。第五部分借鉴内部控制管理理论，结合实际，提出了曲靖经济技 术开发区 A 投资集团内部控制管理存在问题的解决方法，包括：结合实际重新 评估和制定内部控制流程、建立内部控制评估长效机、完善内部控制的组织结构、 完善内部信息沟通系统、完善内部控制的制度体系、建立完整的议事决策制度、 明确内部控制部门工作定位、完善内部控制评价机制、加强内部控制人才队伍建 设、与行政单位加强沟通，划清责权，把经营效益放在首位。第六部分研究结论 与不足。 通过对曲靖经济技术开发区 A 投资集团内部控制的研究，进而对其存在的 问题从认识、定位和环境因素三方面，运用文献研究分析法、案例调查法进行分 析，结合企业经营的实际情况提出对策，指出根源在于唯有与开发区管委会划清 责权，升级转型，改变政策性分派工作的模式，形成政企分开的局面，从而促使 管委会从管理职能向监管职能转变；具体在于明确定位，提升团队能力，提高自 主经营的能力，最后才能保障内部控制的措施得以落实。 关键词：国有企业；内部控制；企业管理；A 投资集团Abstract III ABSTRACT State-owned enterprises are the pillars of China's national economy. The construction and development of the socialist market play a very important role in building China's socialist market economy. After years of development of state-owned enterprises in China, the operation and income of state-owned enterprises have been comprehensively upgraded and developed. State-owned enterprises have occupied a large share of the market, but at this stage the world economic environment is complex and changeable, and international economic competition is increasingly fierce. The globalization trend of the market economy is accelerating, and the organizational structure, business scope, management methods and operation modes of enterprises are complex and changeable. Under the background of such a large economic environment, improving the internal control system of state-owned enterprises has become an influence and promotion of the modernization market. An important way of economic development and progress is also an important means to ensure the healthy and sustainable development of modern state-owned enterprises. Internal control theory abroad mainly includes four stages: internal restraint, internal control, internal control structure and the overall framework of internal control. The first relevant system to emerge dates back to September 1992, when COSO documents were issued in the United States. Then, in September 2002, the SOX Act came out, which provided a solid and reliable backing for the further study of relevant aspects. In September 2004, the Committee issued the formal document Enterprise Risk Management-Integration Framework on the internal control system. The introduction of this programmatic document is equivalent to publicizing the most cutting-edge learning conclusions in the field of internal control system. Compared with foreign research, domestic internal control theory started a little later, and theoretical research began to emerge slowly after 1980. After the 1990s, with the deepening of reform and opening-up and the gradual establishment of theAbstract IV socialist market economy system, the accounting and auditing undertakings in China have developed unprecedentedly. The academic research on internal control is no longer just the translation and introduction of foreign research literature, but also the analysis of the actual situation in China. The research perspective is also from auditing to finance. Transfer from accounting and management to other fields, and begin to pay attention to the role of internal control in risk prevention and control. Especially after China's Ministry of Finance, Audit Office, Insurance Regulatory Commission, Banking Regulatory Commission and Securities Regulatory Commission issued the Basic Standards of Enterprise Internal Control in 2008, research literature on internal control issues in China began to sprout like mushrooms. The first part of the thesis is an introduction, which mainly introduces the research background and significance of this paper and the literature review. The second part is the theoretical basis, which mainly expounds the basic theory of internal control of state-owned enterprises. The internal control theory of this paper refers to the Basic Standards for Internal Control of Enterprises formulated by the Ministry of Finance, the National Audit Office, the National Audit Office, the China Banking Regulatory Commission and the China Insurance Regulatory Commission. The four aspects of connotation, goals, principles and elements put forward the theoretical basis of internal control for enterprises. The third part takes the Qujing Economic and Technological Development Zone Investment Group A as an example to introduce the situation of the A-investment Group and the internal control of Qujing Economic and Technological Development Zone, and analyzes the necessity of the internal control management of the A-investment Group of Qujing Economic and Technological Development Zone. The fourth part analyzes the problems existing in the internal control management of the investment group A of Qujing Economic and Technological Development Zone through the investigation. It finds that the main problems are: insufficient understanding of internal control and design of internal control system. Imperfections and problems with internal and external environments. The fifth part draws on the internal control management theory and puts forward the solutions to the problems of the internal control management of the A-investmentAbstract V group of Qujing Economic and Technological Development Zone, including: re-evaluating and formulating the internal control process and establishing the internal control evaluation long-term machine. Improve the organizational structure of internal control, improve the internal information communication system, improve the internal control system, establish a complete decision-making system, clarify the internal control department's work orientation, improve the internal control evaluation mechanism, strengthen the internal control talent team, and the administration The unit strengthens communication, draws clear responsibility, and puts operational benefits first. The sixth part of the study conclusions and deficiencies. Keywords: state-owned enterprises; internal control; enterprise management; A Investment Group目 录 VI 目 录 摘要............................................................................................................ I ABSTRACT...............................................................................................III 第一章 绪论................................................................................................1 第一节 研究背景及意义.......................................................................................... 1 一、研究背景.............................................................................................................................1 二、研究意义.............................................................................................................................2 第二节 国内外研究现状.......................................................................................... 3 一、国外研究现状.....................................................................................................................3 二、国内研究现状.....................................................................................................................5 第三节 研究方法...................................................................................................... 8 一、总体方案 8 二、研究方法 8 三、研究技术路线 9 ...................................................................................................................................................10 第四节 研究内容.................................................................................................... 10 第二章 企业内部控制理论.....................................................................12 第一节 内部控制理论概述.................................................................................... 12 一、内部控制的内涵 13 二、内部控制的目标 14 三、内部控制的原则 15 第二节 企业内部控制要素.................................................................................... 16 一、控制环境 16 二、风险评估 17 三、控制活动 17 四、信息与沟通 18目 录 VII 五、内部监督 19 第三章 曲靖经济技术开发区 A 投资集团内部控制现状....................20 第一节 曲靖经济技术开发区 A 投资集团简介....................................................20 一、基本情况简介...................................................................................................................20 二、集团公司本部及子公司情况...........................................................................................22 第二节 曲靖经济技术开发区 A 投资集团内部控制现状....................................24 一、控制环境...........................................................................................................................24 二、风险评估...........................................................................................................................24 三、控制活动...........................................................................................................................25 四、信息与沟通.......................................................................................................................27 五、内部监督...........................................................................................................................29 第四章 曲靖经济技术开发区 A 投资集团内部控制管理存在的问题31 第一节 控制环境方面存在的问题...................................................................... 31 一、组织机构责权不清晰.......................................................................................................31 二、缺乏内部控制专业人员...................................................................................................31 第二节 风险评估方面存在的问题...................................................................... 32 一、未能建立有效的风险评价机制 32 二、行政干预过多，风险评估失效.......................................................................................32 第三节 控制活动方面存在的问题...................................................................... 33 一、内控工作流于表面，流程重复繁琐，加大了工作量..................................................33 二、内部控制管理存在业务失控带 33 第四节 信息与沟通方面存在的问题.................................................................. 35 一、缺乏沟通机制...........................................................................................................35 二、议事决策机制缺乏完整性.......................................................................................35 第五节 内部监督方面存在的问题........................................................................ 36 一、内部控制部门发挥监督作用有限...................................................................................36 二、激励和约束机制不健全...................................................................................................36 第五章 完善曲靖经济技术开发 A 投资集团内部控制管理的对策 38 第一节 解决控制环境方面的问题........................................................................ 39 一、分级内部控制的组织结构...............................................................................................39目 录 VIII 二、加强内部控制人才队伍建设...........................................................................................40 三、坚持党的领导...................................................................................................................40 第二节 解决风险评估方面的问题........................................................................ 41 一、建立内部风险评估长效机制...........................................................................................41 二、划清责权降低经营风险...................................................................................................41 第三节 解决控制活动方面的问题........................................................................ 41 一、结合实际重新评估和制定内部控制流程...................................................................... 42 二、完善机制，排查业务管理失控带...................................................................................42 第四节 解决信息与沟通方面的问题.................................................................... 43 一、完善内部信息沟通系统...................................................................................................43 二、理顺议事决策制度...........................................................................................................45 第五节 解决内部监督方面的问题........................................................................ 46 一、强化国有资产监管...........................................................................................................46 二、发挥内部控制部门监督作用...........................................................................................46 三、完善内部控制激励和约束机制.......................................................................................46 第六章 研究结论与不足.......................................................................48 第一节 研究结论.................................................................................................... 48 第二节 研究不足.................................................................................................... 49