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三、 选题背景和意义： 内部控制是单位为了保证实现经营管理目标，在分工负责的前提下，组织内部经营活动而建立的各职能部门之间对业务活动进行组织、制约、考核和调节的方法、程序和措施，用以明确单位内部各职能部门的职责和权限，形成一个完整严密、相互联系、相互协调、相互制约的控制系统的总称。内部控制是现代企业加强管理，提高经营效率，实现经营方针和目标的有效工具和手段，对房地产开发企业来说尤是如此。 内部控制也是衡量现代企业管理的重要标志，通过实践得出的结论是：得控则强、失控则弱、无控则乱。回顾近几年来发生的财务舞弊事件，为我国现阶段的会计工作敲响了警钟，无论如何都要坚持“两手抓”：一手抓结果，即财务会计报告；另一手抓过程，即生产财务信息的内部会计控制。新《会计法》二十七条规定“各单位应当建立、健全本单位内部会计监督制度”。 房地产开发业在我国是一个新兴产业，经过十几年的发展，房地产开发业已成为我国国民经济发展的支柱产业，为我国城市建设和经济发展发挥了应有的作用。为了企业能够健康发展，房地产开发企业必须建立内部会计控制来提高经营效率。 随着企业外部竞争的加剧和内部管理的强化,在公司治理的推动下,内部控制系统越来越需要企业各部门的共同参与、设立与执行。随着企业大规模化、资本大众化、全球经济一体化、市场经济深入化和管理经营现代化,大型房地产企业开发区域化管理战略越来越受到重视。 | ||||||||||||||||||||||||||||||
二、课题关键问题及难点： 本论文主要工作为旨在通过对下列问题进行探讨，为我国房地产企业内部控制改进提供理论依据和实施建议： 1） 我国房地产企业内部控制存在问题以及内部控制现状 ； 2） 房地产企业内部控制的理论与法规； 3） 房地产开发企业的三大内控管理模式； 4） 万科房地产企业内部控制改进的建议； 本课题的难点是针对万科房地产企业内部控制存在的问题提出解决可行性的对策。应注意论文的方案论证要全面，结构要完整。 | ||||||||||||||||||||||||||||||
三、调研报告（或文献综述）： A Clear Look at Internal Controls: Theory and Concepts内部控制透视：理论与概念 Hamed Arad (Philee) 哈米德阿拉德（Philae） Department of accounting, Islamic Azad University, Hamedan, Iran 会计系，伊斯兰阿扎德大学，哈马丹，伊朗 Babak Jamshedy-Navid 巴克Joshed -纳维德哈尼光纤电流互感器 Faculty Member of Islamic Azad University, Kerman-shah, Iran 学院会员伊斯兰阿扎德大学，克尔曼伊朗国王，伊朗 Abstract : internal control is an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error. Internal Control is a major part of managing an organization. 摘要 ：内部控制是会计程序或控制系统，旨在促进效率或保证一个执行政策或保护资产或避免欺诈和错误。内部是一个组织管理的重要组成部分。It comprises the plans, methods, and procedures used to meet missions, goals, and objectives and, in doing so, support performance-based management. 它包括计划、方法和程序使用，以满足任务，目标和目的，并在这样做，支持基于业绩的管理。Internal Control which is equal with management control helps managers achieve desired results through effective stewardship of resources. Internal controls should reduce the risks associated with undetected errors or irregularities, but designing and establishing effective internal controls is not a simple task and cannot be accomplished through a short set of quick fixes. In this paper the concepts of internal controls and different aspects of internal controls are discussed. 内部控制是管理阶层的平等与控制可以帮助管理者实现资源的预期的有效管理的结果通过。内部控制应减少或违规错误的风险关联未被发现的，但设计和建立有效的内部控制不是一个简单的任务，不可能是一个实现通过快速修复短套。在此讨论了内部文件的概念的不同方面的内部控制和管制。 Keywords : Internal Control, management controls, Control Environment, Control Activities, Monitoring 关键词 ：内部控制，管理控制，控制环境，控制活动，监督 1. 1、 Introduction 介绍 The necessity of control in new variable business environment is not latent for any person and management as a response factor for stockholders and another should implement a great control over his/her organization. 环境需要新的业务控制变量不为任何潜在的股东和管理人士的响应因子为1，另外应执行/她组织了一个很大的控制权。 Control is the activity of managing or exerting control over something. The emergence and development of systematic thoughts in recent decade required a new attention to business resource and control over this wealth. 控制是管理活动的东西或以上施加控制。思想的产生和近十年的发展需要有系统的商业资源和控制这种财富一个新的关注。 One of the hot topic a bout controls over business resource is analyzing the cost-benefit of each control. 主题之一热一回合管制的商业资源是分析每个控制成本效益。 Internal Controls serve as the first line of defense in safeguarding assets and preventing and detecting errors and fraud. We can say Internal control is a whole system of controls financial and otherwise, established by the management for the smooth running of business; it includes internal cheek, internal audit and other forms of controls. 作为内部控制和欺诈的第一道防线，维护资产以及预防和侦查错误。内部控制，我们可以说是一种控制整个系统的财务和其他方面的管理制定了为企业的顺利运行;它包括内部的脸颊，内部审计和其他形式的控制。 COSO describe Internal Control as follow. Internal controls are the methods employed to help ensure the achievement of an objective. COSO的内部控制描述如下。内部控制是一个客观的方法用来帮助确保实现。 In accounting and organizational theory, Internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's resources are directed, monitored, and measured. It plays an important role in preventing and detecting fraud and protecting the organization's resources, both physical (eg, machinery and property) and intangible (eg, reputation or intellectual property such as trademarks). At the organizational level, internal control objectives relate to the reliability of financial reporting, timely feedback on the achievement of operational or strategic goals, and compliance with laws and regulations. 在会计和组织理论，内部控制是指或目标目标的过程实施由组织的结构，工作和权力流动，人员和具体的管理信息系统，旨在帮助组织实现。这是一种手段，其中一个组织的资源被定向，监控和测量。它发挥着无形的（重要的作用，预防和侦查欺诈和保护组织的资源，包括生理（如，机械和财产）和乙二醇，声誉或知识产权，如商标）。在组织水平，内部控制目标与可靠性的目标或战略的财务报告，及时反馈业务上的成就，并遵守法律，法规。 At the specific transaction level, internal control refers to the actions taken to achieve a specific objective (eg, how to ensure the organization's payments to third parties are for valid services rendered.) Internal control procedures reduce process variation, leading to more predictable outcomes. 在具体的交易水平，内部控制是指第三方采取行动以实现一个具体目标（例如，如何确保本组织的款项，在申请服务提供有效的。）内部控制程序reduce程变异，导致更加具有可预见性outcomes。 Internal controls within business entities are called also business controls. They are tools used by manager's everyday. 在业务实体内部控制也被称为业务控制。它们是日常的工具使用的经理。 · * Writing procedures to encourage compliance, locking your office to discourage theft, and reviewing your monthly statement of account to verify transactions are common internal controls employed to achieve specific objectives. *写作程序，以鼓励遵守，锁定你的办公室，以防止盗窃，并审核您的帐户月结单，以核实交易的具体目标是实现共同的内部控制聘用。 All managers use internal controls to help assure that their units operate according to plan, and the methods they use--policies, procedures, organizational design, and physical barriers-constitute. 所有管理人员使用的内部控制，以帮助确保他们的经营单位，按照计划，他们使用的方法-政策，程序，组织设计，和身体的障碍，构成。 Internal control is a combination of the following ： 内部控制是对以下组合 ： 1. 1、 Financial controls, and 财务控制 2. 2、 Other controls 其他控件 According to the institute of chartered accountants of India internal control is the plan of organization and all the methods and procedures adopted by the management of an entity to assist in achieving management objective of ensuring as far as possible the orderly and efficient conduct of its business including adherence to management policies, the safe guarding of assets prevention and detection of frauds and error the accuracy and completeness of the accounting records and timely preparation of reliable financial information, the system of internal control extends beyond those matters which relate to the function of accounting system. 根据内部控制研究所印度特许会计师是该组织计划和所有的方法和程序，通过了包括一个由管理机构，以协助实现业务管理的目的是确保尽可能高效有序进行可能的坚持管理政策，对资产的安全护卫预防和信息检测欺诈行为和错误的准确性和完整性的财务会计的可靠记录，及时编制，控制系统内部的事务以外延伸涉及到会计系统的功能。 In other words internal control system of controls lay down by the management for the smooth running of the business for the accomplishment of its objects. These controls can be divided in two parts ie financial control and other controls. 换句话说内部控制系统的控制下由管理奠定了它的对象的顺利运行的业务的成就。这些控件可以分为两个部分，即财务控制和其他控制。 Financial controls: 财务控制： - Controls for recording accounting transactions properly. -控制交易的会计记录正确。 - Controls for proper safe guarding company assets like cash stock bank debtor etc -控制适当的安全护卫公司债务人如现金股票等资产银行 - Early detection and prevention of errors and frauds. -早期发现和预防错误和舞弊。 - Properly and timely preparation of financial records I e balance sheet and profit and loss account. -正确和及时编制财务记录我é资产负债表和损益表。 - To maximize profit and minimize cost. -以利润最大化和成本最小化。 Other controls: Other controls include the following: 其他控制： 其它控制包括以下内容： Quality controls. 质量控制。 Control over raw materials. 控制原材料。 Control over finished products. 控制成品。 Marketing control, etc 营销控制等 6、负责，受影响的内部控制 虽然一个组织的人都是有效的内部控制的组成部分，某些方面值得特别一提。这些包括管理，董事会（包括审计犯发球），内部审计员和外部审计员。 为发展和维护内部控制的主要责任在于一个组织的管理。随着对控制环境放在更大的重要性，对内部控制的重点已经从政策和程序，以压倒一切的理念和经营作风在组织内。这些无形的方面重点突出了高层管理人员在内部控制系统的参与的重要性。如果内部控制是不是管理工作的重中之重，那么它将不属于任何组织的人之一。 作为管理部门的责任，在公有机构的最高管理层表示将包括在该组织的年度财务报告，股东声明，说明管理层已建立了内部控制的管理层认为是有效的制度。声明还可以提供有关该组织的内部控制制度的具体细节。 内部控制必须进行评估，以提供一些关于其有效性保障管理。内部控制评价涉及所有管理不控制，努力实现其目标的组织。内部控制的评价将作为有效的，如果它的成分和功能是目前有效的运营，财务报告和遵守。他公司的董事和审计委员会已为确保组织内的内部控制制度的责任是足够的。这种责任包括确定在何种程度上的内部控制进行评估。两个内部控制评价有关各方都是该组织的内部审计和外部审计师。 内部审计人员的职责通常包括：确保对内部控制制度是否充分，数据的可靠性，以及该组织的资源的有效利用。内部审计查明的问题和控制发展，改善和加强内部控制的解决方案。内部审计人员关心的是一个组织的内部控制的范围，包括业务，财务，及合规监控。 内部控制，也可以由外部审计师进行评估。外部审计人员在评估一个组织的内部控制的有效性，以计划的财务报表的审计。相对于内部审计，外部审计的重点主要放在控制影响的财务报告。外聘核数师有责任报告内部控制的弱点（以及有关的内部控制报告的情况）向董事会审计委员会。 8. 8、Limitations of an Entity's Internal Control 限制实体的内部控制 Internal control, no matter how well designed and operated, can provide only reasonable assurance of achieving an entity's control objectives. The likelihood of achievement is affected by limitations inherent to internal control. These include the realities that human judgment in decision-making can be faulty and that breakdowns in internal control can occur because of human failures such as simple errors or mistakes. For example, errors may occur in designing, 内部控制，无手术无论多么精心设计，并能提供的控制目标合理保证实现实体的。该成果的可能性是控制受限制固有的内部。包括现实，人的判断决策可以有故障而在内部控制故障发生的原因人类的失败，如简单的错误或失误。例如，错误可能发生在设计， maintaining, or monitoring automated controls. If an entity's IT personnel do not completely understand how an order entry system processes sales transactions, they may erroneously design changes to the system to process sales for a new line of products. 维持，或监测自动化控制。如果一个实体的资讯科技人员不完全了解一个订单输入系统处理销售交易，他们可能会错误地设计系统改变到到销售的，以过程产品线换成一个新的，另一方面，这种变化可能是正确的设计，但个人误解谁翻译成程序代码的设计。错误也可能会出现在IT产品使用信息。例如，自动化控制，可设计报告的审查交易超过限额管理的规定美元，但个人负责进行有关检讨可能不明白这样的目的，报告和因此，他们可能无法审查或调查不寻常的物品。 摆摆歌Additionally, controls, whether manual or automated, can be circumvented by the collusion of two or more people or inappropriate management override of internal control. For example, management may enter into side agreements with customers that alter the terms and conditions of the entity's standard sales contract in ways that would preclude revenue recognition. 此外，控制，无论是手动或自动的，可控制规避内部勾结的两个或两个以上的管理凌驾于人或不适当的。例如，管理人员可进入方的协定，客户改变的条款和销售条件的实体的标准合同的方式，将排除收入确认。此外，编辑残疾人例程一个软件程序，旨在发现和报告交易，或超过规定的信用额度可能会被改写。 Internal control is influenced by the quantitative and qualitative estimates and judgments made by management in evaluating the cost-benefit relationship of an entity's internal control. The cost of an entity's internal control should not exceed the benefits that are expected to be derived. Although the cost-benefit relationship is a primary criterion that should be considered in designing internal control, the precise measurement of costs and benefits usually is not possible. 内部控制是影响的定量和定性的估计和控制的判断作出管理评估一个公司的内部成本效益的关系。在控制成本的一个实体的内部不应超过所带来的利益是预期。虽然成本效益的关系是首要的标准，应考虑在设计内部控制，精密测量和福利的费用通常是不可能的。 Custom, culture, and the corporate governance system may inhibit fraud, but they are not absolute deterrents. An effective control environment, too, may help reduce the risk of fraud. 自定义，文化和公司治理制度可能抑制欺诈，但他们不是绝对的威慑。一个有效的控制环境，也可能有助于减少欺诈风险。 For example, an effective board of directors, audit committee, and internal audit function may constrain improper conduct by management. 例如，一个有效的董事会董事，审计委员会和内部审计功能可以限制管理层的不当行为。 Alternatively, the control environment may reduce the effectiveness of other components. For example, when the nature of management incentives increases the risk of material misstatement of financial statements, the effectiveness of control activities may be reduced. 另外，控制环境，可减少对其他部门的效力。例如，当激励性质的管理增加了财务报表重大错报风险的，控制的有效性的活动可能会减少。 9. 9、权衡风险与控制 Risk is the probability that an event or action will adversely affect the organization. 风险的概率是一个事件或行动会产生不利影响的组织。 The primary categories of risk are errors, omissions, delay and fraud In order to achieve goals and objectives, management needs to effectively balance risks and controls. Therefore, control procedures need to be developed so that they decrease risk to a level where management can accept the exposure to that risk. By performing this balancing act "reasonable assurance” can be attained. As it relates to financial and compliance goals, being out of balance can cause the following problems: 类别的风险的基本都是错误，遗漏，延误和欺诈为了实现目标和目的，管理需要有效地平衡风险和控制。因此，控制程序，必须制定减少风险，使他们到一个水平，管理可以接受的风险这一点。通过执行这个平衡法“合理的保证”，可以实现的。由于涉及到财政和遵守的目标，正在失去平衡可能会导致以下问题：
In order to achieve a balance between risk and controls, internal controls should be proactive, value-added, and cost-effective and address exposure to risk. 为了达到一个平衡风险与控制，内部控制应积极主动，增值，成本效益和解决所面临的风险。 11. 11、结论 The concept of internal control and its aspects in any organization is so important, therefore understanding the components and standards of internal controls should be attend by management. 该组织内部控制的概念，并在任何方面是如此的重要，因此了解组件和内部控制标准应参加由管理。 Internal Control is a major part of managing an organization. 内部控制是一个组织管理的重要组成部分。 Internal control is an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error. 内部控制是一种错误的会计程序或系统，旨在促进效率或保证一个执行政策或保护资产或避免欺诈和。 According to custom definition, Internal Control is a process affected by an entity's board of directors, management and other personnel designed to provide reasonable assurance regarding the achievement of objectives in the following categories namely. 按照惯例的定义，分类，即内部控制是一个过程的影响下由一个实体的董事会中，管理人员和其他人员设计方面的成就，提供合理保证的目标。 The major factors of internal control are Control environment, Risk assessment, Control activities, Information and communication, Monitoring. 内部控制的主要因素是控制环境，风险评估，控制活动，信息与沟通，监控。 This article reviews the main standards and principles of internal control and described the relevant concepts of internal control for all type of company. 本文综述了主要的标准和内部控制原则，并介绍公司的类型为所有相关的内部控制的概念。 A Clear Look at Internal Controls: Theory and Concepts Hammed Arad (Philae) Department of accounting, Islamic Azad University, Hamadan, Iran Barak Jamshedy-Navid Faculty Member of Islamic Azad University, Kerman-shah, Iran Abstract: internal control is an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error. Internal Control is a major part of managing an organization. It comprises the plans, methods, and procedures used to meet missions, goals, and objectives and, in doing so, support performance-based management. Internal Control which is equal with management control helps managers achieve desired results through effective stewardship of resources. Internal controls should reduce the risks associated with undetected errors or irregularities, but designing and establishing effective internal controls is not a simple task and cannot be accomplished through a short set of quick fixes. In this paper the concepts of internal controls and different aspects of internal controls are discussed. Keywords: Internal Control, management controls, Control Environment, Control Activities, Monitoring 1. Introduction The necessity of control in new variable business environment is not latent for any person and management as a response factor for stockholders and another should implement a great control over his/her organization. Control is the activity of managing or exerting control over something. he emergence and development of systematic thoughts in recent decade required a new attention to business resource and control over this wealth. One of the hot topic a bout controls over business resource is analyzing the cost-benefit of each control. Internal Controls serve as the first line of defense in safeguarding assets and preventing and detecting errors and fraud. We can say Internal control is a whole system of controls financial and otherwise, established by the management for the smooth running of business; it includes internal cheek, internal audit and other forms of controls. COSO describe Internal Control as follow. Internal controls are the methods employed to help ensure the achievement of an objective. In accounting and organizational theory, Internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's resources are directed, monitored, and measured. It plays an important role in preventing and detecting fraud and protecting the organization's resources, both physical (e.g., machinery and property) and intangible (e.g., reputation or intellectual property such as trademarks). At the organizational level, internal control objectives relate to the reliability of financial reporting, timely feedback on the achievement of operational or strategic goals, and compliance with laws and regulations. At the specific transaction level, internal control refers to the actions taken to achieve a specific objective (e.g., how to ensure the organization's payments to third parties are for valid services rendered.) Internal control procedures reduce process variation, leading to more predictable outcomes. Internal controls within business entities are called also business controls. They are tools used by manager's everyday. * Writing procedures to encourage compliance, locking your office to discourage theft, and reviewing your monthly statement of account to verify transactions are common internal controls employed to achieve specific objectives. All managers use internal controls to help assure that their units operate according to plan, and the methods they use--policies, procedures, organizational design, and physical barriers-constitute. Internal control is a combination of the following： 热看网1. Financial controls, and 2. Other controls According to the institute of chartered accountants of India internal control is the plan of organization and all the methods and procedures adopted by the management of an entity to assist in achieving management objective of ensuring as far as possible the orderly and efficient conduct of its business including adherence to management policies, the safe guarding of assets prevention and detection of frauds and error the accuracy and completeness of the accounting records and timely preparation of reliable financial information, the system of internal control extends beyond those matters which relate to the function of accounting system. In other words internal control system of controls lay down by the management for the smooth running of the business for the accomplishment of its objects. These controls can be divided in two financial control and other controls. Financial controls: - Controls for recording accounting transactions properly. - Controls for proper safe guarding company assets like cash stock bank debtor etc - Early detection and prevention of errors and frauds. - Properly and timely preparation of financial records I e balance sheet and profit and loss account. - To maximize profit and minimize cost. Other controls: Other controls include the following: Quality controls. Control over raw materials. Control over finished products. Marketing control, etc 6. Parties responsible for and affected by internal control While all of an organization's people are an integral part of internal control, certain parties merit special mention. These include management, the board of directors (including the audit commit tee), internal auditors, and external auditors. The primary responsibility for the development and maintenance of internal control rests with an organization's management. With increased significance placed on the control environment, the focus of internal control has changed from policies and procedures to an overriding philosophy and operating style within the organization. Emphasis on these intangible aspects highlights the importance of top management's involvement in the internal control system. If internal control is not a priority for management, then it will not be one for people within the organization either. As an indication of management's responsibility, top management at a publicly owned organization will include in the organization's annual financial report to the shareholders a statement indicating that management has established a system of internal control that management believes is effective. The statement may also provide specific details about the organization's internal control system. Internal control must be evaluated in order to provide management with some assurance regarding its effectiveness. Internal control evaluation involves everything management does to control the organization in the effort to achieve its objectives. Internal control would be judged as effective if its components are present and function effectively for operations, financial reporting, and compliance. he boards of directors and its audit committee have responsibility for making sure the internal control system within the organization is adequate. This responsibility includes determining the extent to which internal controls are evaluated. Two parties involved in the evaluation of internal control are the organization's internal auditors and their external auditors. Internal auditors' responsibilities typically include ensuring the adequacy of the system of internal control, the reliability of data, and the efficient use of the organization's resources. Internal auditors identify control problems and develop solutions for improving and strengthening internal controls. Internal auditors are concerned with the entire range of an organization's internal controls, including operational, financial, and compliance controls. Internal control will also be evaluated by the external auditors. External auditors assess the effectiveness of internal control within an organization to plan the financial statement audit. In contrast to internal auditors, external auditors focus primarily on controls that affect financial reporting. External auditors have a responsibility to report internal control weaknesses (as well as reportable conditions about internal control) to the audit committee of the board of directors. 8. Limitations of an Entity's Internal Control Internal control, no matter how well designed and operated, can provide only reasonable assurance of achieving an entity's control objectives. The likelihood of achievement is affected by limitations inherent to internal control. These include the realities that human judgment in decision-making can be faulty and that breakdowns in internal control can occur because of human failures such as simple errors or mistakes. For example, errors may occur in designing, Maintaining, or monitoring automated controls. If an entity’s IT personnel do not completely understand how an order entry system processes sales transactions, they may erroneously design changes to the system to process sales for a new line of products. On the other hand, such changes may be correctly designed but misunderstood by individuals who translate the design into program code. Errors also may occur in the use of information produced by IT. For example, automated controls may be designed to report transactions over a specified dollar limit for management review, but individuals responsible for conducting the review may not understand the purpose of such reports and, accordingly, may fail to review them or investigate unusual items. Additionally, controls, whether manual or automated, can be circumvented by the collusion of two or more people or inappropriate management override of internal control. For example, management may enter into side agreements with customers that alter the terms and conditions of the entity’s standard sales contract in ways that would preclude revenue recognition. Also, edit routines in a software program that are designed to identify and report transactions that exceed specified credit limits may be overridden or disabled. Internal control is influenced by the quantitative and qualitative estimates and judgments made by management in evaluating the cost-benefit relationship of an entity’s internal control. The cost of an entity's internal control should not exceed the benefits that are expected to be derived. Although the cost-benefit relationship is a primary criterion that should be considered in designing internal control, the precise measurement of costs and benefits usually is not possible. Custom, culture, and the corporate governance system may inhibit fraud, but they are not absolute deterrents. An effective control environment, too, may help reduce the risk of fraud. For example, an effective board of directors, audit committee, and internal audit function may constrain improper conduct by management. Alternatively, the control environment may reduce the effectiveness of other components. For example, when the nature of management incentives increases the risk of material misstatement of financial statements, the effectiveness of control activities may be reduced. 9. Balancing Risk and Control Risk is the probability that an event or action will adversely affect the organization. The primary categories of risk are errors, omissions, delay and fraud In order to achieve goals and objectives, management needs to effectively balance risks and controls. Therefore, control procedures need to be developed so that they decrease risk to a level where management can accept the exposure to that risk. By performing this balancing act "reasonable assurance” can be attained. As it relates to financial and compliance goals, being out of balance can cause the following problems:
In order to achieve a balance between risk and controls, internal controls should be proactive, value-added, and cost-effective and address exposure to risk. 11. Conclusion The concept of internal control and its aspects in any organization is so important, therefore understanding the components and standards of internal controls should be attend by management. Internal Control is a major part of managing an organization. Internal control is an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error. According to custom definition, Internal Control is a process affected by an entity's board of directors, management and other personnel designed to provide reasonable assurance regarding the achievement of objectives in the following categories namely. The major factors of internal control are Control environment, Risk assessment, Control activities, Information and communication, Monitoring. This article reviews the main standards and principles of internal control and described the relevant concepts of internal control for all type of company. 内部控制是社会经济发展的必然产物，它是随着外部竞争的加剧和内部强化管理的需要而不断丰富和发展的。纵观内部控制理论的发展历程，大致上经历了六个阶段, 首先是内部牵制阶段，然后演变内部控制制度阶段 ,1936年，美国颁布了《独立公共会计师对财务报表的审查》，首次定义了内部控制：“内部稽核与控制制度是指为保证公司现金和其他资产的安全，检查账簿记录的准确性而采取的各种措施和方法”，此后美国审计程序委员会又经过了多次修改。1973年在美国审计程序公告55 号中，对内部控制制度的定义作了如下解释：“内部控制制度有两类：内部会计控制制度和内部管理控制制度，内部管理控制制度包括且不限于组织结构的计划，以及关于管理部门对事项核准的决策步骤上的程序与记录。会计控制制度包括组织机构的设计以及与财产保护和财务会计记录可靠性有直接关系的各种措施。” 其次是会计控制管理控制阶段 ，包括内部会计控制和内部管理控制 ，然后发展成为内部控制结构阶段，接着是内部控制整合框架阶段 1992年9月，COSO委员会提出了报告《内部控制——整体框架》。该框架指出“内部控制是受企业董事会、管理层和其他人员影响，为经营的效率效果、财务报告的可靠性、相关法规的遵循性等目标的实现而提供合理保证的过程。”1996年底美国审计委员会认可了COSO的研究成果，并修改相应的审计公告内容。二十世纪以来，逐渐形成了风险管理框架阶段，2004年COSO委员会发布《企业风险管理——整合框架》。企业风险管理整合框架认为“企业风险管理是一个过程，它由一个主体的董事会、管理当局和其他人员实施，应用于战略制订并贯穿于企业之中，旨在识别可能会影响主体的潜在事项，管理风险以使其在该主体的风险容量之内，并为主体目标的实现提供合理保证。”该框架拓展了内部控制，更有力、更广泛地关注于企业风险管理这一更加宽泛的领域。风险管理框架包括了八大要素：内部环境、目标设定、事项识别、风险评估、风险应对、控制活动、信息与沟通、监控。 我国《基本规范》指出，内部控制“是由企业董事会、证监会、经理层和全体员工实施的、旨在实现控制目标的过程。 内部控制的目标是合理保证企业经营管理合法合规、资产安全、财务报告及相关信息真实完整，提高经营效率和效果，促进企业实现发展战略。” 2008年6月28日,财政部、证监会、审计署、银监会和保监会联合发布了《企业内部控制基本规范》; 2010年4月26日,上述有关部门又联合发布了企业内部控制配套指引,从而标志着中国企业内部控制法制化体系已初步形成,中国企业在内部控制制度建设方面取得了决定性成果。随着《基本规范》及其配套指引的颁发实施,社会各界对中国企业内部控制的实务发展及其现实效果寄予了很高期望,认为这是中国版萨班斯(SOX)法案,其规定的细化程度和与现实的贴近,远胜于美国萨班斯法案,对中国企业建立健全内控制度进而推进全面风险管理实践具有巨大的促进作用,可以为中国企业走向国际提供安全保障。但无可否认,《基本规范》及其配套指引只规定了中国企业建立内控制度的基本原则、目标、框架及主要控制环节和相应核心控制点,如何从宏观上有效地促进并引导企业提高内控水平,还必须建立一系列规范统一、具体明确、简明实用的《企业内部控制评价制度》,借以督促企业尽快务实地建立健全并持续改进内部控制制度。但至目前,如何建立中国企业内部控制评价制度,理论与实务界仍有诸多不同的看法。 | ||||||||||||||||||||||||||||||
四、方案论证： 本人将在充分学习和分析前人的研究成果基础上，力图通过自己在研究方法上的创新，以新的视角进行理论归纳和实证检验，得出新的结论，观点和建议。因此，毕业论文将在规范研究和实证研究相结合的框架下，综合运用会计学，财务会计学，审计学，财务管理等方法，揭示内部控制下企业的稳定发展以及社会和谐稳定及经济增长，并针对我国企业内部控制出现的不足和弊端提出自己的见解和看法，并在实证解释和比较研究的基础上提出创新政策建议。 全文初拟主要目录 1.绪论 1.1选题的背景及选题意义 1.2无锡 性息关于内部控制国内外研究现状 1.2.1内部控制国内研究现状 1.2.2 内部控制国外研究现状 2 企业内部控制相关理论综述 2.1企业内部控制的定义及目标 2.2企业内部控制的基本体系和基本方式 3 万科房地产企业内部控制存在的问题及成因分析 3.1内部控制意识不强 3.2公司治理结构不规范 3.3管理者素质较低 3.4会计人员素质较低 3.5会计责权不对等 3.6.内部环境适应性不强 3.7.会计系统控制不严信息失真现象严重 3.8内部审计不独立 3.8.2.审计工作的独立性不强 3.8.1对企业内部审计认识不清楚 4. 万科房地产企业内部控制改进的措施 4.1重视内部控制管理与现行体制法规的协调统一 4.2.健全机构、明确权责 4.3处理好控点与控面之间的关系 4.4对内部控制实施强制性审计 4.5加强单位负责人的自觉控制意识 4.6.提高企业财会人员内部控制制度的执行力 4.6.1从制度上保证会计人员实施监督的环境 4.6.2提高财会人员的素质 4.7.建立良好的内部环境控制 4.8.健全风险评估机制 | ||||||||||||||||||||||||||||||
五、进度安排： 2011-2012-2学期 第15-18周 确定选题，课题调研, 资料收集、阅读、整理，完成开题报告。完成英文资料翻译。 2011-2012-3学期 第01-06周 学生参加社会实践，课题调研,补充资料，完善开题报告，思考论文。 第 07 周 完成初稿撰写。主要是论文框架及结构。 第08-09周 根据指导教师意见修改论文，完成二稿。并上传到毕设网。 4月21-22日到校进行期中检查。 第10-11周 根据指导教师意见修改论文，完成三稿。并上传到毕设网。 第12-13周 根据指导教师意见再次修改论文，5月18日之前向导师交毕业论文定稿。论文交评阅老师评审。 5月19-20日论文规范化检查。 第14周 学生根据老师评阅意见修改论文。准备答辩。 5月26日或5月27日，论文答辩。 第15周 按照答辩小组意见修改论文（需要时），交格式检查后统一交学校打印社装订。 填写论文总结，6月03日之前上交所有论文资料和电子文档。 | ||||||||||||||||||||||||||||||
六、指导教师意见： 飞行交响乐 签名： 年 月 日 | ||||||||||||||||||||||||||||||
七、教研组意见（或开题审查小组意见）： 签名： 年 月 日 | ||||||||||||||||||||||||||||||
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