I 摘要 中小企业在我国的发展历史悠久，在我国，中小企业大部分都属于家族企业， 从古至今都广泛存在且基数巨大，是我国经济体系重要的组成部分，对我国的社 会进步以及经济发展做出了重要的贡献。家族企业不仅在我国，在世界范围都扮 演着举足轻重的角色，沃尔玛、保洁、强生、迪士尼等人们耳熟能详的企业均是 家族企业。虽然家族企业具有得天独厚的优势，但也因为其家族特性，在发展过 程中出现很多问题，特别是在内部控制上表现尤为突出，这些问题如果不妥善处 置，那么必将会成为制约企业发展的瓶颈。 本文首先对内部控制的相关概念及理论进行了详细的阐述，以COSO-ERM框 架和《企业内部控制基本规范》及其配套指引作为理论基础。通过选取D中小民 营企业作为研究主体，截取D公司及其直属分公司2017年至2019年三年财务报 表进行定量分析，接着对D公司内部控制问卷调查情况进行定性分析。结合定量 与定性的方法，分析其内部控制情况，最终发现D公司在内部环境、风险评估、 控制活动、信息与沟通、内部监督均存在问题，而这些问题发生均是因为D公司 在过去的日产经营过程中并没有依据自身实际情况进行内部控制建设，导致内部 控制最终成为内部人控制。 基于D公司问题成因，结合COSO-ERM框架对D公司内部控制进行了优化， 并提出具体优化措施。首先根据内部控制体系建设的目标确定了D公司相应的目 标，优化了D公司治理结构，并黄金珠宝存货的管理目标上，给出了具体建议； 其次，根据《内部控制基本规范》及其配套指引在D公司内部控制体系建设的基 本原则上做出了的要求；之后基于内部控制五大要素对D公司内部控制的要素建 设方面给与了针对性的建议；最后将D公司的宏观目标分解内部控制目标，再由 内部控制目标细分为两级控制要素，一级控制要素5个，二级控制要素16个，至 此建立了D公司内部控制体系，并根据内部控制体系阐述了D公司内部控制实施 的保障措施。 通过COSO-ERM框架和《企业内部控制基本规范》及其配套指引，D公司最 后建立了一套属于其自身的内部控制框架，但该框架还有待进行实践验证，后续 应根据验证结果反馈的缺陷，对D公司内部控制体系进行进一步的完善。 关键词：内部控制；COSO-ERM；优化设计；珠宝企业 ABSTRACT II ABSTRACT Small and medium-sized enterprises have a long history of development in China. In China, most of the small and medium-sized enterprises belong to family enterprises, which have existed widely since ancient times and have a huge base. They are an important part of China's economic system and have made an important contribution to China's social progress and economic development. Family business plays an important role not only in China, but also in the world. Wal Mart, P & G, Johnson & Johnson, Disney and other familiar enterprises are family enterprises. Although the family business has unique advantages, but also because of its family characteristics, there are many problems in the development process, especially in the performance of internal control. If these problems are not properly handled, they will become the bottleneck restricting the development of enterprises. Firstly, this paper expounds the related concepts and theories of internal control in detail, and takes COSO-ERM framework, basic norms of enterprise internal control and its supporting guidelines as the theoretical basis. This paper selects D small and medium-sized private enterprises as the research subject, intercepts the three-year financial statements of company D and its branches from 2017 to 2019 for quantitative analysis, and then conducts qualitative analysis on the internal control questionnaire survey of company D. Combined with quantitative and qualitative methods, this paper analyzes the internal control situation, and finally finds out that there are problems in the internal environment, risk assessment, control activities, information and communication, and internal supervision of company D. these problems occur because company d did not carry out internal control construction according to its actual situation in the past operation process of Nissan, resulting in internal control eventually becoming internal Human control. Based on the causes of D company's problems, combined with COSO-ERM framework, this paper optimizes the internal control of D company, and puts forward specific optimization measures. First of all, according to the objectives of internal control system construction, the corresponding objectives of company D are determined, and the governance structure of company D is optimized, and specific suggestions are given on the management objectives of gold and jewelry inventory; secondly, ABSTRACT III requirements are made on the basic principles of internal control system construction according to the basic norms of internal control and its supporting guidelines; and then based on the five elements of internal control Finally, the macro objectives of D company are decomposed into internal control objectives, and then the internal control objectives are subdivided into two levels of control elements, including 5 primary control elements and 16 secondary control elements. Thus, the internal control system of company D is established, and the guarantee for the implementation of internal control of company D is elaborated according to the internal control system measures. Through COSO-ERM framework, basic norms of enterprise internal control and its supporting guidelines, D company finally established a set of its own internal control system, but the system still needs to be verified in practice. In the follow-up, the internal control system of company D should be further improved according to the defects fed back from the verification results. Key words: Internal control; COSO-ERM; Optimal design; Jewelry enterprises 目录 IV 目录 第一章 绪论 .................................................................................................................... 1 1.1 本文研究背景及意义 ....................................................................................... 1 1.1.1 现实背景 ................................................................................................ 1 1.1.2 研究意义 ................................................................................................ 2 1.2 研究内容、框架、思路及研究方法 ............................................................... 3 1.2.1 研究内容 ................................................................................................ 3 1.2.2 研究框架 ................................................................................................ 3 1.2.3 研究思路 ................................................................................................ 4 1.2.4 研究方法 ................................................................................................ 5 第二章 相关概念及理论基础 ........................................................................................ 6 2.1 内部控制相关概念 ........................................................................................... 6 2.2 文献综述 ........................................................................................................... 8 2.2.1 国外内部控制研究现状 ........................................................................ 8 2.2.2 国内内部控制研究现状 ........................................................................ 9 2.3 家族企业内部控制文献综述 ......................................................................... 11 2.3.1 国外家族企业内部控制研究现状 ...................................................... 11 2.3.2 国内家族企业内部控制研究现状 ...................................................... 12 第三章 D公司内部控制现状 ...................................................................................... 14 3.1 D公司基本情况介绍 ...................................................................................... 14 3.1.1 D公司简介 ........................................................................................... 14 3.1.2 D公司组织结构 ................................................................................... 15 3.1.3 D公司发展现状 ................................................................................... 17 3.2 D公司内部控制现状分析 .............................................................................. 22 3.2.1 问卷设计说明 ...........................