基于《企业内部控制基本规范》实施与深化的研究探讨

【作者】 张颖；

【导师】 李若山；

【作者基本信息】 复旦大学 ， 工商管理， 2009， 硕士

【摘要】 自2009年7月1日起,我国将首先在上市公司范围内施行《企业内部控制基本规范》(简称《基本规范》),这个被称为“中国版萨班斯法案”的内部控制规范是由财政部、证监会、审计署、银监会、保监会于2008年6月28日联合发布的我国第一部企业内部控制规范。财政部要求,除了在上市公司施行外,同时鼓励非上市的其他大中型企业执行。上海ABC酒店发展股份有限公司(以下简称“ABC公司”)是一家在上海证券交易所上市的公司,需要在2009年满足《基本规范》的要求。ABC公司是中国最大的酒店、餐饮业上市公司,主要从事酒店营运、酒店管理、食品及餐饮和物品供应等业务。ABC公司通过实施“国际化、品牌化、市场化”的发展战略,进一步提升在“管理、品牌、网络、人才”等方面的核心竞争能力,继续保持其在国内同行业市场的领先地位。综上所述,ABC公司在2009年度必须构建以内部环境为重要基础、以风险评估为重要环节、以控制活动为重要手段、以信息与沟通为重要条件、以内部监督为重要保证,相互联系、相互促进的五要素内部控制框架,并对其有效性进行自我评价,按时披露2009年度自我评价报告。本文将从内部控制及《基本规范》的理论研究着手、分析ABC公司实施《基本规范》的现状、问题及改进措施,力求阐明ABC公司如何以《基本规范》的施行为契机提高其内部控制水平。由于ABC作为一家集酒店营运、管理、餐饮等一体的综合性上市公司,业务种类繁多,投资项目各异。因此本文主要就ABC公司的支柱性收入来源之一的酒店运营业务进行分析,阐明ABC公司如何积极应对实施《基本规范》挑战与机遇,提升其酒店运营内部控制整体水平。更多还原

【Abstract】 Since 1st July 2009, Basic standards on internal control of enterprises (hereinafter the "Basic standards") are to be applied firstly in the listed companies in China. These standards on internal control, which are also called "Chinese Sarbanes Oxley Act", are jointly issued by the Ministry of Finance, Chinese Securities Regulatory Commission, National Audit Office, China Banking Regulatory Commission and China Insurance Regulatory Commission on 28 June 2008. As is required by the Ministry of Finance, large and medium-sized enterprises other than listed companies are also encouraged to apply these standards.Shanghai ABC Hotels Development Co., Ltd. (hereinafter "ABC Company") is a company listed in Shanghai Stock Exchange which needs to meet the requirements of the Basic Standards. ABC Company is the biggest listed company engaged in business of hotels and catering with major businesses of hotel operation, hotel management, food and restaurant, and trading of hotel supplies. By carrying out the developmental strategy of "expanding the business worldwide, establishing a famous brand and letting market decide the performance of its business", ABC Company further enhances its competitive edge in management, brand, network and talents and maintains its leading role in hotel industry.As a result, five mutually related and stimulative elements must be based on to build the internal control framework by ABC Company: control environment as an important foundation; risk assessment as the important process; control activities as an important means; information and communication as a critical criteria; monitoring of control as a critical assurance. ABC Company must also make self-evaluation for the validation of the internal control work and disclose the 2009 self-evaluation report on timely basis. Starting from the theoretical research on the internal control and the Basic Standards and the analysis on the current condition, difficulties and measures of improvement of ABC Company to implement the Basic Standards, the paper aims to illustrate the effort of ABC Company to improve its internal control taking advantage of the implementation of these standards. ABC Company is a listed company engaged in all-around businesses covering hotel operating, hotel management and catering and owns various kinds of operation and investments. Therefore, the paper focus on the analysis on the hotel operation which is the key source of income of ABC Company to clarify the active effort of ABC Company to meet the challenges and opportunities and improve the over-all level of internal control in implementing the Basic Standards.更多还原