內(nèi)部控制與均衡模型管理知識(shí)分析制度(存儲(chǔ)版)
【正文】 force degree．It is thought that the optimal strategy of internalcontrol system designing is not an intemal control system with prehensiveprovisions but to establish a reasonable control system and carry out anappropriate control in the light of the different status．In other words，there existsSUCCessive order in choosing the control system designing．The ideal goal ofinternal control designing is to provide no control systems，however,which IS upto the good moral quali哆between both sides．The chapter is the core of thisdissertation．The full dissertation analyzes the conclusions focusing on controlsystem economics，SO as to improve scientific nature，effectiveness，and rationalityof optimization design．Chapter 4：the optimal designing for internal control systemtaking intemalfinancial control system as an example．Internal financial control system iS animportant part of intemal control system．This chapter is mainly of three sectionsincluding the applicability of value chain,internal financial control system andvalue chain and the optimal designing for internal financial control system這些影響因素和研究結(jié)論將對(duì)內(nèi)部控制制度優(yōu)化設(shè)計(jì)起到一定的指導(dǎo)作用。本章回顧了中航油案例始末，詳細(xì)分析了案例緣由以及由此帶給我們的啟示。該章是本論文的理論核心，全文將緊緊圍繞控制制度經(jīng)濟(jì)學(xué)分析結(jié)論，指導(dǎo)內(nèi)部控制制度設(shè)計(jì)，以提高內(nèi)部控制制度設(shè)計(jì)的科學(xué)性、有效性、合理性。主要闡述本文選題背景、研究動(dòng)機(jī)、研究方法、結(jié)構(gòu)安排、論文貢獻(xiàn)以及論文的不足之處和今后的研究方向。第l章，導(dǎo)論。在上一章基礎(chǔ)上，本章論述了控制制度優(yōu)化設(shè)計(jì)的必要性；建立了控制制度優(yōu)化設(shè)計(jì)影響因素的均衡模型，并分析論證了該模型，得出了影響控制制度優(yōu)化設(shè)計(jì)的基本因素，即控制點(diǎn)風(fēng)險(xiǎn)程度、控制收益率、控制制度供給成本和懲罰力度；并認(rèn)為公司內(nèi)部控制制度優(yōu)化設(shè)計(jì)的最優(yōu)策略并不是全面提供內(nèi)部控制制度，而是根據(jù)不同情況，制定合理控制策略，進(jìn)行適度控制，即存在控制制度設(shè)計(jì)選擇的先后秩序；內(nèi)部控制制度優(yōu)化設(shè)計(jì)的理想目標(biāo)就是盡量不提供控制制度，但這取決于控制雙方良好的道德品質(zhì)。第5章，中航油內(nèi)部控制制度失控案例分析。本文的貢獻(xiàn)在于：首先，本文從經(jīng)濟(jì)學(xué)角度，運(yùn)用博弈論對(duì)內(nèi)部控制制度設(shè)計(jì)影響因素進(jìn)行了嚴(yán)格的分析論證，得出了影響內(nèi)部控制制度設(shè)計(jì)的影響因素：控制點(diǎn)風(fēng)險(xiǎn)程度、控制收益率、控制制度供給成本和確定的懲罰力度；通過(guò)演繹推斷認(rèn)為公司內(nèi)部控制制度設(shè)計(jì)的最優(yōu)策略并不是全面提供內(nèi)部控制制度，存在控制制度設(shè)計(jì)選擇的先后秩序；就理論分析而言，內(nèi)部控制制度設(shè)計(jì)的理想目標(biāo)就是盡量不提供控制制度，但這取決于公司人力資源的素質(zhì)，現(xiàn)代管理應(yīng)強(qiáng)調(diào)職業(yè)道德培養(yǎng)的重要性?！?，this dissertation discusses about the historic development of internalcontrol，economics theory on system designing，analysis of system design and howto establish new intemal control system in coherence with the development of theages．Chapter 1：introduction．This chapter introduced selected topic background，research motivation，research methods，framework，contributions，limitations andimplications．The aim makes it possible for readers to understand the issues andarrangement，on which there is a general picture of the paper．Chapter 2：the evolution of the research of intemal contr01．The main contentsare described in the following：the definition of intemal control，the relatedresearch reviewed by the difference of countries and time．The introduction offoreign literatures iS accordance with subj ect division including theintemal．control research based on auditing and management．According to studyperspective the domestic review draws a conclusion that there is a change in theresearch purpose of internal control from audit to corl：Iorate governance．Based onthe analysis this part discriminated the definition of internal control，discussed thecourse of the study on imernal control，summarized the status of the study andconcluded the limitations of the study,which provided a studying standard forinternal control system designing．Chapter 3：the analysis of intemal control from the view of economics．Basedupon the previous chapter,this chapter presented the theoretical basis of theanalysis of control system design that are cb印oration theory and principal。特此聲明學(xué)位申請(qǐng)人：年月日1．導(dǎo)論1．導(dǎo)論1．1選題背景和研究動(dòng)機(jī)內(nèi)部控制是一個(gè)古老而又年輕的話(huà)題?，F(xiàn)實(shí)迫切要求我國(guó)公司建立健全內(nèi)部控制，提高公司內(nèi)部控制的效率和效果?？梢灶A(yù)見(jiàn)，在以后相當(dāng)長(zhǎng)的時(shí)間內(nèi)，內(nèi)部控制問(wèn)題將是我國(guó)實(shí)務(wù)界和學(xué)術(shù)界研究的重點(diǎn)問(wèn)題之一。第3章：內(nèi)部控制制度優(yōu)化設(shè)計(jì)的經(jīng)濟(jì)學(xué)角度分析。其次，本文根據(jù)內(nèi)部控制制度設(shè)計(jì)影響因素，運(yùn)用價(jià)值鏈思想具體優(yōu)化設(shè)計(jì)內(nèi)部財(cái)務(wù)控制制度。圍繞內(nèi)部控制作一番追根溯源的研究，對(duì)深刻理解內(nèi)部控制概念，概括出內(nèi)部控制的內(nèi)涵外延及其基本特征，對(duì)于內(nèi)部控制制度設(shè)計(jì)具有十分重要的意義?！陡呒?jí)漢語(yǔ)大辭典》認(rèn)為“控，引也，“制”就是約束、限定、管束，對(duì)“控制”的解釋是“掌握住對(duì)象不使其任意活動(dòng)或超出范圍，或使其按控制者的意愿活動(dòng)”。古埃及會(huì)計(jì)被稱(chēng)為“書(shū)吏，其責(zé)任和權(quán)力都比較大，不僅負(fù)責(zé)事項(xiàng)的記錄，而且還要負(fù)責(zé)對(duì)全部庫(kù)存財(cái)產(chǎn)的監(jiān)督。與“控制兩方面入手(史蒂文二J1972年《第54號(hào)審計(jì)程序公告》對(duì)內(nèi)部會(huì)計(jì)控制又進(jìn)行了重新定義，認(rèn)為內(nèi)部會(huì)計(jì)控制是組織計(jì)劃以及關(guān)于保護(hù)資產(chǎn)安全完整和財(cái)務(wù)記錄有效性的程序和記錄，并對(duì)下列事項(xiàng)提供合理的保證：交易經(jīng)過(guò)合理的授權(quán)進(jìn)行；公司對(duì)交易進(jìn)行了必要的紀(jì)錄，以確保財(cái)務(wù)報(bào)表編制與公認(rèn)會(huì)計(jì)原則保持一致；資
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