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浅谈内部控制在我国中小企业中的运用 ——以绵阳市麒翔林产品有限公司为例
郑焜月

2012年05月18日
摘要

中国经济快速的发展,经济全球化步伐的加快,给各个企业提出了严峻的挑战,企业只有靠提高自身的管理水平,才能在竞争中占有一定的优势。通过调查发现:企业内部控制制度是否有效实施是影响企业经济效益好坏的重要原因,要想实现企业的快速发展,必须加强企业的内部控制制度建设。2010年4月,财政部,证监会和审计署等五部委联合发布了《企业内部控制配套指引》,连同2008年5月发布的《企业内部控制基本规范》,构建了我国企业内部控制规范体系。 我国自实行改革开放以来,中小企业异军突起,迅速成为推动国民经济健康、快速发展的主力军,为建设和谐社会做出重要贡献。根据相关资料统计:目前,我国中小型企业总数已经超过了1000万家,其创造的工业总产值占我国工业总产值的为50%,销售收入占我国总体销售收入的57%,实现纳税额度占我国整体纳税额的40%;与此同时,中小企业还为城乡劳动者提供了75%的就业岗位。[1]但是,中小型民营企业由于自身原因和外部环境的制约,在内部控制方面还存在很多问题,内部控制水平不高,严重制约了中小型民营企业可持续发展。 本文选取绵阳市麒翔林产品有限公司作为中国民营企业的代表,在阐述与内部控制相关的理论知识的基础上,对绵阳市麒翔林产品有限公司的内部控制进行了较为详细的调查研究以及现状分析,在现状分析中发现该公司内部控制上存在的问题,最后根据成熟的 COSO 理论和我国有关内部控制的规章制度对该公司进一步完善内部控制系统,提高公司内部控制能力,实现公司的可持续发展提出合理化的建议。 关键词:内部控制;中小型企业 ;可持续发展

请加上引言部分,说明本文的研究背景、研究目的或意义与研究内容。另外,下面各部分的开头和结尾均应有承上启下的段落,说明本部分要写的内容,后面总结本部分的主要观点或结论。
一 、有关内部控制的研究现状基本理论
国外内部控制理论发展
企业管理中的内部控制不是源于理论,而是源于实践需要产生的管理领域,内部控制是一种复杂的、动态的而且持续不断演进的观念。随着社会的不断发展,国外企业内部控制理论的发展经历了一个漫长的时期,一般认为,大致分为五个阶段:内部牵制、内部控制制度、内部控制结构、内部控制整体框架和内部控制全面风险管理框架阶段。 1.内部牵制阶段 20 世纪 40 年代之前,为“内部牵制”阶段,该时期的内部控制重点是职责分工、业务流程和记录上的相互检查或相互控制,即立足于对某个环节或某个部门进行控制,没有站在全局的高度考虑问题,使得内部控制内容过于狭窄,但其思想却影响着内部控制理论的发展。 2.内部控制制度阶段 20 世纪 40 年代末至 70 年代,为“内部控制制度”,阶段该时期的内部控制有两大突破:一是提出组织、授权的概念,拓宽了内部控制的研究领域;二是将内部控制明确划分为会计控制和管理控制,有利于注册会计师实施以内部控制为导向的审计,审计风险大大降低。 3.内部控制结构阶段 20 世纪 80 年代至 90 年代,为“内部控制结构”阶段,该时期的内部控制将内部控制环境纳入内部控制范畴,不再区分会计控制和管理控制,是内部控制研究的重大理论性突破,标志着内部控制已发展为一种成熟理论。 4.“内部控制整体框架”阶段 1992 年,由美国会计学会、注册会计师协会、国际内部审计人员协会、财务经理协会和管理会计学会等组织构成的 COSO 委员会提出了《内部控制—整体框架》,并于 1994 年进行了修订。20 世纪 90 年代,为“内部控制整体框架”阶段,该时期的内部控制把内部控制从原来的平面结构发展为立体框架模式,是内部控制理论研究的历史性突破,被认为是内部控制理论比较成熟的阶段。 5.“内部控制全面风险管理框架”阶段 2004 年,COSO 委员会在《内部控制—整体框架》报告的基础上,推出了《企业风险管理—整体框架》(简称 ERM) 。21 世纪初,为“内部控制全面风险管理框架”阶段,该时期的内部控制尤其强调在整个企业范围内识别和管理风险的重要性,要求董事会和管理层的工作重点应主要放在可能发生重大风险的环节上,而不应考虑所有的细节,在某些方面上弥补了《内部控制—整体框架》对风险重视不够的缺陷。

国内内部控制理论研究以及实务上的发展 我国直到 20 世纪 80 年代才开始了内部控制领域的系统化研究,基本上是在有效吸收、消化国外经验的基础之上,结合我国实际国情在理论和实践上进行有益探索。 1.早期的内部控制研究 主要集中在会计控制。 阎达五、杨有红(2001)认为确保会计信息真实是内部控制的根本,会计控制是企业内控的核心,其作用就是保证会计信息真实和资产安全。在内控程序基础上设立会计系统,从而确证会计数据可靠性;内控程序依靠会计数据确保证资产安全,进而对其他业务进行监督。 2.下面的观点应再精炼,说明阶段的名字以做小标题。 随着COSO 报告在理论界、实务界的影响力不断扩大,国内学者对内部控制的认识不再受限于内部会计控制这一方面。 吴水澎、陈汉文、邵贤弟(2000)在国内较早地介绍了 COSO 报告的主要内容、框架及进展,在此基础上对中国企业内部控制的发展提出一些建议。 吴水澎、陈汉文、邵贤弟(2000)运用 COSO 报告的标准与评价方法,从内部控制的控制环境、风险评估、控制活动、信息与沟通、监督等五个方面对郑州“亚细亚”集团内部控制失效案例进行科学、系统分析,提出应对企业内部控制信息披露的审计做出强制性规定,由注册会计师审查内部控制。 宗文龙、叶友(2005)基于近年来不断发生的财经丑闻,具体分析会计身处的治理环境,提出进一步改善会计环境,强化会计控制。 杨雄胜(2006)认为内部会计控制没有得到现代经济理论有力支持,在一定程度上限制内部控制的范围。 杨清香(2007)深入研究 COSO 报告的发展历程,总结出了内部控制理论发展的四大导向,期望为我国企业进一步完善内部控制和强化风险管理提供有益的借鉴。 3.同上。 《企业内部控制基本规范》及《企业内部控制配套指引》的颁布 2008 年,财政部、证监会、审计署、银监会、保监会联合颁布《企业内部控制基本规范》。基本规范第一次科学对内部控制做出定义,提出内部控制是由企业的董事会、监事会、管理层和其他员工实施的、目的在于实现企业控制目标的过程。 基本规范还提出,企业内部控制的目标即为:合理保证企业经营管理遵循法规,保护资产安全,保证财务报告及相关信息的真实性、完整性,提高企业的经营效率和效果,有力推动企业实现发展战略。此外,基本规范还提出了企业内部控制的五大要素,即:内部环境、风险评估、控制活动、信息与沟通、内部监督。 2010 年,财政部、审计署、证监会、保监会、银监会联合颁布《企业内部控制配套指引》该配套指引包括 18 项《企业内部控制应用指引》、《企业内部控制审计指引》和《企业内部控制评价指引》,连同此前发布的企业内部控制基本规范》,有力表明我国企业以控制舞弊和防范风险为中心、以控制标准和评价标准为主体,层次分明、结构合理、方法科学、衔接有序、体系完备的内部控制规范体系已经基本建成。
请说明作者的观点及下面要写的内容。

绵阳市麒翔林产品有限公司内部控制现状分析 (一)公司背景介绍 绵阳市麒翔林产品有限公司系袁翔、魏玉玲投资,于2009年4月15日成立的股份制企业,住所为安县界牌镇工业园区,注册资本为人民币800万元。经范围包括:中(高)密度纤维板、刨花板、实木连板、三聚氰胺浸渍装饰纸、三聚氰胺装饰板生产及销售,木材来料加工及销售。产品以林业“三剩物”为主要原料,因而是国家重点鼓励发展的资源综合利用项目,享受国家增值税即征即退的优惠政策。除绵阳市麒翔林产品有限公司以外该公司法定代表人还投资控股安县翔龙中密度纤维板厂、江油众诚木业有限公司、绵阳翔龙化工有限公司等5家企业,总资产3.5亿元,年销售额4亿元,创造就业机会500余个,成为当地财政的重要纳税企业,并积极寻求新的发展机遇,现正在投资兴建安徽麒翔林产品有限公司。

(二)公司主要内部控制点
应先总体说明企业的总体业务流程,再说明各流程相关的制度。
下面的各部分制度建议以流程图的形式先说明流程,再标明各流程中哪些是重要的风险控制环节或控制点,以保证研究的系统性。或者说明公司现在没有系统的控制,是需要改进的部分。
公司货币资金管理制度
该公司货币资金管理主要关注的风险点是:资金调度因不合理、营运不畅,可能导致企业陷入财务困境或资金冗余;资金活动因管控不严,可能导致资金被挪用、侵占或遭受欺诈。 具体而言,该公司财务部现金收支下设总出纳与现金出纳岗位。总出纳办理银行转账支付业务,原则上不办理现金支付业务。现金出纳负责现金付款业务,资金由总出纳拨付,不得办理收入业务。总出纳、现金出纳均需各自记录现金日记账,按日逐笔登记收支,做到日清月结,账实相符。财务部销售会计按月编制总出纳资金收付存报表,与总出纳核对后,送交公司领导;按月盘点总出纳所持储蓄卡存款余额,按季盘点现金出纳结存数额,落实资金结存金额。公司内审按季审计资金收支情况,出具审计意见。

费用审批管理制度 该公司费用审批管理制度的总要求是:各部门应严格执行费用预算、申报制度,各项费用支出必须符合真实、合理、合规、合法、规范、节约的原则,实行先预算申报再行办理最后审批报销、报销时附带申报资料的管理办法。 具体而言,该公司分别规定了办公费用,差旅费用,固定资产采购与基建支出等14项具体费用的审批以及支付流程。除此之外,该公司还明确了出纳人员,部门经理,财务总监,常务副总等人员在审批报销时的具体职责。

3.辅料、备品备件、建筑材料采购及付款控制制度 该公司采购及付款制度主要关注的风险点是:采购计划、安排不合理,造成库存短缺或积压,可能导致企业生产停滞或资源浪费;供应商选择不当,采购方式不合理,招投标或定价机制不科学,授权审批不规范,可能导致采购物资质次价高,出现舞弊或遭受欺诈;采购验收不规范,付款审核不严,可能导致采购物资、资金损失或信用受损。 具体而言,该公司在采购及付款控制时要求:实行严格的物资耗用计划制度;实行严格的采购计划制度;建立科学的供应商评估和准入制度,确定合格供应商清单,与选定的供应商签订质量保证协议,建立供应商管理信息系统;根据市场情况和采购计划合理选择采购方式;建立采购物资定价机制,采取协议采购、招标采购、谈判采购、询比价采购等多种方式合理确定采购价格;建立严格的采购验收制度;建立退货(换货)管理制度等。 该公司一共制定的19条具体规则基本上从整个流程中对采购及付款的风险进行了合理有效的控制。 4.农林产品收购制度 该类林产品加工企业以次小薪材和林业“三剩物”为原料,需面向小型木片加工厂和千家万户林农收购,年度收购量大,收购金额几千万上亿元甚至几亿元。一是收购验级控制,制订了定级标准,连同各等级单价张榜公布;二是过磅控制,地磅由电脑控制,没有货物电脑不能打印磅单,并且一车只能打印一次磅单;三是水分杂质控制,对收购的每车木片抽样,通过红外线烤箱蒸烤计算水分率,在重量扣除含水量;四是对开具收购单的控制,为防止开票差错或故意多开票,对收购单由会计核对磅单及出门条(收购部门开具的送货车辆出厂门的凭据),加盖“财务已审”戳记,方能作为付款依据。由于控制措施到位,极为有效的堵塞了漏洞,提高了收购质量,产成品原料单耗系数低于行业标准。

5.库存物资管理控制制度 该公司库存物资管理控制主要关注的风险点为:因库存物资积压或短缺,可能导致流动资金占用过量、存货价值贬损或生产中断;因发出、领用出现差错,库存账实不符,给公司造成损失。 具体而言,该公司在库存物资管理上要求:建立库存物资管理人员岗位责任制;加强入库验收管理;库管员要加强对经管物质的养护和监管;出库时进行审批签字,并一律凭财务部开具的发运单开具出库单;建立仓库实物账务登记制度;强化库存盘点制度等。

6.销售回款控制制度 该公司库存销售回款控制主要关注的风险点为:因销售政策和策略不当,市场调查、预测不准,销售渠道管理不善等原因,可能造成客户丢失、销售不畅、库存积压;客户信用管理不到位,货款回收不力,可能导致应收款大量增加或遭受欺诈;销售过程可能存在舞弊行为,造成企业利益受损。 具体而言,该公司在销售以及收款上规定了:公司产品销售价格的制定与调整由公司总经理在召集销售、财务、生产等部门讨论后确定方案;健全销售合同管理制度,非一次性销售原则上要签订合同;对客户进行赊销信用额度控制;销售发票的开具;发运凭证的开具;实行严格的门卫放行制度;12小时内询问客户产品运达情况等。
对绵阳市麒翔林产品有限公司内部控制体系的简单评述
通过对以上内部控制制度的分析,我们可以看出:该公司内部控制制度的设计,反映了ERM管理框架阐述的内部控制的八大要素。该公司的内部控制制度的设计者在充分了解公司“控制环境”的基础上,首先明确该内部控制所要达到的目标,即进行“目标设定”,然后,对可能产生的风险点进行识别,即“事项识别”,识别出风险事项后,再进行“风险评估”,结合可容忍的风险度选择具体的风险应对策略,即“风险应对”,最后将该风险策略具体细化为主要的“控制活动”。在整个内部控制的过程中,还密切关注“信息沟通”以及对“监督控制”的强化。 应具体说明是总体流程有问题,还是具体控制制度有问题,此处不提出问题,后面如何有建议呢?并注意分析实务问题与理论的差距,根据理论提出建议。 综上分析,该公司在结合自身的实际情况下,制定了相对完善的内部控制制度。
虽然该公司已建立了一定的内部控制制度,但经过实地调查,仍然可以发现一些内部控制的缺陷,如:所有权与经营权的高度统一对职责分离产生了重大的影响;管理层自身由于文化以及专业知识的限制使其对内部控制重要性的认识不足;内部审计制度不够健全对人力资源、企业文化、内部信息传递等控制相对较弱;内部控制执行力度需进一步强等等;内部控制执行力度不够强等。

完善绵阳市麒翔林产品有限公司内部控制体系的建议 虽然该公司已建立了一定的内部控制制度,但经过实地调查,仍然可以发现一些内部控制的缺陷,如:所有权与经营权的高度统一对职责分离产生了重大的影响;管理层自身由于文化以及专业知识的限制使其对内部控制重要性的认识不足;内部审计制度不够健全对人力资源、企业文化、内部信息传递等控制相对较弱;内部控制执行力度需进一步强等等;内部控制执行力度不够强等。针对以上缺陷,结合财政部发布的《企业内部控制基本规范》以及《企业内部控制配套指引》,本文对该公司内部控制体系的完善提出以下建议: 改善公司的内部控制环境 控制环境包括治理职能和管理职能,以及治理层和管理层对内部控制及其重要性的态度、认识和措施。控制环境设定了企业内部控制的基调,影响员工对内部控制的意识。良好的控制环境是实施有效内部控制的基础。[2] 为了改善该公司的内部控制环境,该公司首先要形成自己的企业文化,管理层需要根据自己的经营理念以及风格,结合行业的竞争情况,打造本企业独有的企业文化;其次,该企业需要提高其从业人员的胜任能力,在允许的情况下进行职业培训;最后,该企业需加强人力资源政策,从招聘,考核,咨询,晋升和薪酬等方面把关。
(二)加强风险评估过程
任何经济组织在经营活动中都会面临各种各样的风险,风险对其生存和竞争能力产生影响。风险评估过程的作用是识别、评估和管理公司实现经营目标能力的各种风险。中小型企业一般通过管理层的亲自参与经营来识别风险,没有正式的风险评估过程。 鉴于此,该公司需要加强财务人员以及决策人员的专业知识,从而提高其对风险的敏锐程度,与此同时,具体实践时,可采用“风险清单分析法”、“组织结构分析法”、“流程图法”“因果图法”、“事故树法”、“德尔菲法”等先进的方法进行风险的识别以及评估。[3]
(三)加强公司主要控制活动的执行
鉴于该企业已经根据自身的实际情况设计了有效的控制活动,所以对控制活动的主要关注点在其执行上。 为了保证该企业的内部控制制度能够在科学合理化的机制下运行,在符合成本效益原则的基础上应该定期对该企业内部控制制度的执行情况进行考核,着重看企业内部的控制制度是否能够有效地运作,在执行的过程当中绩效如何,如果出现问题,应当进一步深究内部控制制度为什么不能有效执行的原因。对于严格执行内部控制制度的员工,应该在精神上和物质上给予其相应的鼓励。对于违规违章的员工,应该坚决地对其进行处罚,并让这项制度与职务的升降进行挂钩,只有有效地做到压力和动力的结合,内部控制制度才能够顺利的实施。
(四)完善公司内外的信息沟通
信息与沟通是指公司在经营管理过程中所需信息必须被识别、获取并以一定形式及时进行传递,以便员工履行职责。有效的沟通,即为信息自上而下、自下而上及横向的传递。公司员工除了从管理层接收到准确无误的信息,认真履行职责,还必须清楚自身在内部控制体系中的位置,以及和其他员工在工作中的相互关系。 具体来说,对于企业外部信息公司司可以通过政府有关部门的文件、会议、刊物等官方渠道,以及市场营销人员等内部人员进行收集整理,并将这些信息在公司内部有关部门和人员之间有效传递,实现资源共享。对于企业内部信息,企业需要通过建立经营业绩分析互动机制、完善外部信息获取制度、建立不良信息举报制度、建立员工申诉制度来保证企业内部信息流通的顺畅。
提高公司监督水平
该公司必须改变目前侧重于事后监督的监督方式,构建事前监督、事中监督、事后监督相结合的全过程监督,特别注重事前监督方式,推动监督关口前移,防患于未然,最大程度规避风险、保护资产安全,确保实现企业目标。在坚持对财务收支进行全面审计的同时,更要重点关注公司制定的内部控制制度是否完善、执行是否有效等管理审计,将重点事项、焦点问题及经营管理的难点、弱点作为内部审计的重点,把内部审计结果作为进一步完善内部控制制度的依据。 此外,该公司还可以利用外部的会计事务所作为内部控制的中介组织机构,在执业的过程当中对内部控制的实施步骤的合法性进行检测,并根据工作的结果来判断在内部控制的过程当中所出现的不足,借此来改进内部控制。

由于COSO报告只是一个框架性的基本原则,后面的指南及2011年有一个修改出来,有些具体的建议,请参考最新的研究成果对文章进行修改。另外,下面的参考文献没有列出国外文献,请根据你使用和收集的情况,进行补充。
请修改后定稿,于31日前将定稿的纸质版及相关表格交到会计学院五楼我的信箱里。
贺欣
2012/5/26

主要参考文献

[1] 李风鸣,韩晓梅.内部控制理论的历史演进与未来展望[J].审计与经济研究,2001,(7)
[2] 刘军霞,王立彦.企业内部控制理论在美国的发展[J].国际财务与会计,2000,(6)
[3] 孙海燕.内部控制制度的理论发展及其对内部控制实践的完善[J].会计之友,2001,(12)
[4] 阎达五,杨有红.内部控制框架的购建[J].会计研究,2001,(2)
[5] 吴水澎,陈汉文,邵贤弟.企业内部控制理论的发展与启示[J].会计研究,2000,(5)
[6] 吴水澎,陈汉文,邵贤弟.论改进中国企业内部控制—由“亚细亚”失败引发的思考[J].会计研究,
2000,(9)
[7] 云蓓.运用内部控制理论健全企业内部控制[J].黑龙江对外金茂,2006(1)
[8] 杨雄胜.内部控制理论面临的困境及其出路[J].会计研究,2006,(2)
[9] 杨清香.COSO 报告的演进与启示[J].财会月刊(综合),2007,(8)
[10] 刘波.企业内部控制在促进企业健康发展中的作用研究[J].现代商贸工业,2011,(20)
[11] 程新生.内部控制理论与实务[M].北京:清华大学出版社,2011
[12] 朱茁宏.企业内部控制评价探讨[J].财会通讯(综合 中)2009,(12)104
[13] 张凤霞.试论企业内部控制与风险管理[J].中小企业管理与科技(上旬刊),2009,(1):28.
[14] 储希梁.COSO 内部控制整体框架:背景、内容、理论贡献与启示[J].金融会计,2004,(6)
[15] 张超.加强小企业内部控制的思考[J].财会月刊(综合),2012,(1)
[16]《企业内部控制配套指引》编写组.企业内部控制配套指引[M].上海:立信会计出版社,2010
[17] 中华人民共和国财政部、中国证券监督委员会、中华人民共和国审计署等. 企业内部控制基本规
范[M].北京:中国财政经济出版社,2008
[18] 中国注册会计师协会.2011 年度注册会计师全国统一考试辅导教材.审计[M].北京:经济科学出版社,
2011年

-----------------------
[1] 张超.加强小企业内部控制的思考[J].财会月刊(综合),2012,(1)

[2]中国注册会计师协会.2011 年度注册会计师全国统一考试辅导教材.审计[M].北京:经济科学出版社
2011年
[3]程新生.内部控制理论与实务[M].北京:清华大学出版社,2011…...

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...Internal Controls Attention: President/CEO The purpose of this report is to discuss internal controls and security for LJB, and compliance with current policies. In order to be receptive to recommendations and change, it is imperative that a thorough understanding of how internal controls and security play into the profit and growth of the company. Effective internal control gives reasonable assurance, not guarantee, that all business objectives will be achieved. It extends beyond the aim of ensuring that all financial reports are reliable. It includes the efficient operation and compliance with laws, regulations, policies, and contractual obligations. It requires concerted effort on an ongoing basis; businesses are now systematically documenting, testing, evaluating, and improving their internal control and security measures. Effective internal control does not necessarily cost more, it reduces costly risks of avoidable losses and business failure and enable to operate in a more safely and profitable manner. After describing the merits of internal control, the business definition of internal control; Systematic measures (such as reviews, checks and balances, methods and procedures) instituted by an organization to (1) conduct its business in an orderly and efficient manner, (2) safeguard its assets and resources, (3) deter and detect errors, fraud, and theft, (4) ensure accuracy and completeness of its accounting data, (5) produce reliable and timely financial......

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Premium Essay

Internal Control

...Internal Control System Joseph Johnson Internal Control Systems ACC/544 (course) June 12, 2012 Abstract This report will question the need for an internal control system. With this report I will justify the need for the system when controls are in place with insurance and portfolio approaches. An internal control system is important to companies. Most businesses use the insurance and portfolio approaches to manage the risks that the business has within the company although other company’s use an internal control system. The following brief will describe each approach and what the benefits would be if they would use an internal control system. Current Approaches There are two approaches, as mentioned earlier, that are used with controls to prevent risks from happening within the company. These two approaches are insurance and portfolio approaches. The first approach is an insurance approach that protects the company’s investment. When a company purchases insurance it is used to protect them from a loss that may occur. Insurance is considered more of a financing tool instead of a management tool. This approach keeps the impact of the losses instead of protecting assets from the losses that come up. The portfolio approach is more structured because it provides context and helps with decision making. When using a portfolio approach it minimizes a risk while improving the investment of the company. This does not protect the investment from risk but......

Words: 465 - Pages: 2

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