【正文】 ertation conducts strictanalysis of factors of control system designing with game theory which drawconclusion that are risk degree of control point，yield curb，supply costs andpunishment force．According to the deduction，the optimal strategy of internalcontrol system designing is not prehensive control but a successive order inchoosing control system designing．The ideal goal of internal control systemdesigning is to provide nothing，however’which is up to the quality of pany’Shuman resource．So professional moral training should be emphasized in modemmanagement．These conclusions and factors are expected to play a constructiverole in intemal control system designing．Furthermore，this dissertation uses the theory of value chain to concretelydesign internal financial control system in view of the factors of control systemdesigning．It is concluded that value chain not only acts as a petitive tool butalso a management ideology．A specific link is in the theory of value chain andinternal control system．Control system designing is a process in where risk andbenefit balance．Control procedure is risk assessment to identify critical controlpoint according to the objectives and the controlled process before takingappropriate control measures．Based on the theoretical analysis，the dissertationhas pleted the internal control designing in financing，investment as well asmonetary managementLastly,it is believed that internal financial control system designing may befaced with more uncertainty in practice．The other three factors are put forwardaccording tO the reality of internal control and need in future．That is to say thatcorporate governance is the basis of internal control system，informatization is allinevitable development of the internal control and human resources are the keyfactor for the establishment of internal control system．Needless to say,there are some defects in this dissertation such as failing totake into account equilibrium for dynamic game under the condition of asymmetricinformation．Besides the equilibrium analysis of internal financial control is farfrom prehensive and the research depth is not adequate．In addition，the factorssuch as laws，culture，habits and psychological are not in consideration．Thus thebreadth of research is needed to be further deepened．Investigations wereconducted in not many enterprises due to practice conditions and internal financial4ABSTRACTcontr01 practice is not fully enough understood．It is not always proper on theintemal financial control system designing，what is more theory and practiceremains to be uIlified．The deficiency of this dissertation is the motivation for向ture study in the hope of bringing forward more feasible internal financialcontrol designing scheme and testing experience in enterprises美國COSO委員會(huì)(the Committee ofSponsoring Organizations)1992年發(fā)布的《內(nèi)部控制—整體框架》把人們對(duì)內(nèi)部控制的認(rèn)識(shí)推進(jìn)到了前所未有的境界，被譽(yù)為內(nèi)部控制發(fā)展史上的一座里程碑，但內(nèi)部控制變遷的步伐從未停止，COSO委員會(huì)于2004年9月正式發(fā)布的《企業(yè)風(fēng)險(xiǎn)管理一整體框架》(Enterprise Risk ManagementIntegratedFramework EVuM)，把內(nèi)部控制與風(fēng)險(xiǎn)管理相融合，使內(nèi)部控制擴(kuò)展到了戰(zhàn)略領(lǐng)域，繼續(xù)引領(lǐng)著內(nèi)部控制觀念的變革。比如在瓊民源、猴王、銀廣夏、藍(lán)田股份、東方電子等上市公司，以及巨人集團(tuán)、鄭州亞細(xì)亞、廣州國投等非上市公司的失敗案例中都發(fā)現(xiàn)了內(nèi)部控制缺失；而內(nèi)部控制和風(fēng)險(xiǎn)管理的實(shí)質(zhì)性缺失則成為2004年11月中航油事件的罪魁禍?zhǔn)祝?005年1月中國儲(chǔ)備棉管理總公司又為內(nèi)部控制和風(fēng)險(xiǎn)管理缺失付出了慘痛的代價(jià)。本文試圖針對(duì)我國公司內(nèi)部控制的現(xiàn)狀，一方面，較為全面系統(tǒng)地回顧和評(píng)述內(nèi)部控制研究的發(fā)展歷程；另一方面，通過總結(jié)歸納已有內(nèi)部控制研究的不足之處，論證并探討制度設(shè)計(jì)理論在內(nèi)部控制制度設(shè)計(jì)中的應(yīng)用，在此基礎(chǔ)上對(duì)我國公司內(nèi)部控制制度建立和完善提出若干建議，以期達(dá)到拋磚引玉之效。第4章：內(nèi)部控制制度優(yōu)化設(shè)計(jì)一以內(nèi)部財(cái)務(wù)控制制度為例。最后，論文認(rèn)為在實(shí)踐中內(nèi)部控制制度設(shè)計(jì)還可能面臨更多的不確定因素，并針對(duì)我國公司內(nèi)部控制的現(xiàn)狀和內(nèi)部控制制度設(shè)計(jì)未來發(fā)展的需要，提出了影響內(nèi)部控制制度設(shè)計(jì)的另外三個(gè)因素：公司治理是內(nèi)部控制制度優(yōu)化的基礎(chǔ)；信息化是內(nèi)部控制制度發(fā)展的必然趨勢(shì)；人力資源是內(nèi)部控制制度建立的關(guān)鍵要素。內(nèi)部控制，英文為intemal control。在傳統(tǒng)習(xí)慣上，我們對(duì)“控制”的理解更多強(qiáng)調(diào)了“制”，即“約束、限定、管束”，掌握住對(duì)象不使其活動(dòng)超出范圍，其實(shí)“控”的含義更重要，即“引”，使其按照控制者的意愿活動(dòng)。公元前3600年以前的美索不達(dá)米亞文化時(shí)期，古羅馬帝國宮廷庫房采取的“雙人記帳制度被視為內(nèi)部控制的雛形。并且在國外也存在著兩個(gè)比較明顯的研究?jī)A向：其一，是從審計(jì)學(xué)的角度研究?jī)?nèi)部控制問題：其二，是從管理學(xué)的角度研究?jī)?nèi)部控制問題。1992年美國國會(huì)的“反對(duì)虛假財(cái)務(wù)報(bào)告委員會(huì)(National Commission 0nFraudulent Financial Reporting，NCFR)”下屬的由美國會(huì)計(jì)學(xué)會(huì)(American7內(nèi)部控制制度：均衡模型與優(yōu)化設(shè)計(jì)Accounting Association，眥～)、美國注冊(cè)會(huì)計(jì)師協(xié)