內(nèi)部控制與均衡模型管理知識(shí)分析制度-在線瀏覽
2025-06-02 22:42本頁(yè)面
【正文】 ol are respectively analyzed from the two anglesand eight aspects of pany governance and intemal control system．Moreover，in the revelation，three main factors that possibly affect intemal control systemdesigning are listed in practice including corporate governance，informationtechnology and human resources叫Following the previous chapter,this chaptermakes an analysis of the problems met during the application of the internalcontrol system by the typical case of China Aviation Oil(Singapore)Corp．Compared with the theoretical analysis the practice of intemal controls system isfaced塒tll more uncertainty．Intemal control system designing is referred to as asystematic project whose aim is to set up the intemal control system followingscientific laws，times development and enterprise characteristics．With a bination of normative research and case study,the dissertationexeas an integrated method of induction—deduction，parative analysis and casestudy to make it possible that internal control system designing is based ontheoretical analysis and historical research．The dissertation has made a certaincontribution to internal financial control system designing which is as followed：Firstly,the dissertation generally reviews the development course of thetheory of internal control from the view of auditing and management．In addition，representative viewpoints of the development of internal control have beensummed up expected to be put into use in the design．Those perspectives include：intemal concept，control，and the purpose of internal financial control systemdesigning from audit and from management according、Ⅳith modem managementand the characteristies ofhuman behavionInternal Control System：Equilibrium Model and Optimization DesignSecondly,from the angle of economics，this dissertation 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
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