摘要
摘要
当今社会已全面进入到了知识经济时代，随着经济不断发展，产业结构也在
逐步调整，高新技术企业作为一支新兴的经济力量，对国民经济的发展变得越来
越重要。为了进一步推进高新技术企业向前发展，政府从税收优惠政策、财政补
贴、资金支持等方面加大了扶持力度。然而，高新技术企业在快速发展过程中，
内部控制暴露的问题也越来越多，因此，能否解决内部控制中出现的问题已成为
制约高新技术企业发展的关键因素。
本文以 FW高新技术企业（以下简称“FW公司”）为对象，对其内部控制进
行研究。用内部控制相关理论、委托代理理论等作为理论基础，运用问卷调查与
实地调查相结合的方式对 FW公司的内部控制进行分析。首先，本文对国内外近
几年的内部控制文献进行研究，整理了内部控制相关理论。然后，梳理了目前
FW公司的企业概况和内部控制建设的现状，在问卷调查和访谈的基础上，以内
部控制五要素为基础总结了 FW公司内部控制建设中出现的问题和原因。最后，
基于内部控制五要素的各方面建设，提出了优化对策：一是加强内部环境方面建
设，提出要完善公司的组织架构、改善人力资源政策和加强企业文化建设。二是
加强对风险数据管理，设置风险评估专家委员会，强化员工风险意识来完善风险
评估制度。三是改进控制活动，最重要的是研究与开发活动业务流程控制，通过
改进业务流程提高企业经营效率。四是要提高信息沟通效率，完善公司信息系统
建设，加强内部横向、纵向沟通，为企业员工提供对外联系的窗口，收集外部行
业信息供员工内部交流学习。四是要完善内部监督和评价机制，设立内部审计部
门，加强内部审计工作。
通过研究，我们了解到 FW公司高新技术企业具有独特的特点，但是管理模
式上却相对简单，期待通过本文的内部控制改进措施，提升FW公司的经营效率，
改进应对风险的能力，也希望能为同类型企业提供借鉴思路，进一步完善高新技
术企业内部控制研究。
关键词：内部控制；高新技术企业；案例分析
I

Abstract
Abstract
Today's society has fully entered the era of knowledge economy. With the
continuous development of economy, the industrial structure is gradually adjusting.
As an emerging economic force, high-tech enterprises are becoming more and more
important to the development of national economy. In order to further promote the
development of high-tech enterprises, the government has increased support from tax
preferential policies, financial subsidies, financial support and other aspects. However,
in the process of rapid development of high-tech enterprises, more and more problems
are exposed in internal control. Therefore, whether to solve the problems in internal
control has become the key factor restricting the development of high-tech
enterprises.
This paper takes the FW high-tech enterprise (hereinafter referred to as "FW
Company") as the object to study its internal control. Based on the internal control
theory and principal-agent theory, this paper analyzes the internal control of FW by
questionnaire survey and field survey. Firstly, this paper studies the domestic and
foreign internal control literature in recent years and sorts out the relevant theories of
internal control. Then, the paper summarizes the current situation of FW Company
and internal control construction. Based on the questionnaire survey and interview,
the paper summarizes the problems and causes in the internal control construction of
FW Company based on the five elements of internal control. Finally, based on the
construction of all aspects of the five elements of internal control, optimization
countermeasures are proposed: One is to strengthen the construction of internal
environment, put forward to perfect the company's organizational structure, improve
human resources policy and strengthen the construction of enterprise culture. Second,
strengthen risk data management, set up risk assessment expert committee, strengthen
staff risk awareness to improve the risk assessment system. The third is to improve the
control activities, the most important is to research and develop the business process
control activities, through improving the business process to improve the efficiency of
enterprise management. Fourth, we should improve the efficiency of information
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Abstract
communication, improve the construction of the company's information system,
strengthen internal horizontal and vertical communication, provide external contact
Windows for employees, and collect external industry information for internal
communication and learning. Fourth, we should improve the internal supervision and
evaluation mechanism, set up internal audit departments and strengthen internal audit
work.
Through research, we learned that FW Company of new and high technology
enterprise with unique features, but management model is relatively simple, looking
forward to through in this paper, the internal control improvement measures, enhance
FW the company's operating efficiency, improve the ability of dealing with risk, also
hope to provide reference for the same type enterprise, further improve the high and
new technology enterprise internal control study.
Key words: Internal control; High-tech enterprises; Case analysis
III
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