梧州中恒集團內部控制存在的問題及建議

梧州中恒集團內部控制存在的問題及建議

摘要

建立健全內部控制可以合理保證企業經營管理合法合規、資產安全、財務報告及相關信息真實完整，提高經營效率和效果，促進企業實現發展戰略。我國2008年發布的《企業內部控制基本規范》與2010年發布的《企業內部控制配套指引》，標志著我國內部控制體系的建立，同時也對我國的企業特別是上市公司建立和健全內部控制提出了更高的要求。本文以廣西梧州中恒集團為例，指出了公司內部控制存在的問題，具體表現為公司制度建設欠完善，董事會運作效率較低，信息披露不及時、不完整，內部控制執行力度不足；分析了產生問題的原因是公司對內部控制的重視不足，所有權和經營權制約失衡，風險意識薄弱以及監督機制不健全；并提出了以強化風險意識、建立健全風險管理系統為核心，以改善和優化內部控制環境為基礎，以完善內控監督機制、加強內控監督和考核為保證的完善措施，為公司提升內部控制提供建議。

關鍵詞：中恒集團 內部控制 內控五要素

 

 

The Internal Problems and Suggestions of Control in Wuzhou Zhongheng Group

Abstract

Establishing a sound internal control can be reasonable to ensure legal compliance of business management, asset security, financial reports and related information integrity and to improve operational efficiency and effectiveness as well as to promote the development of enterprise strategy. In 2008, China issued the "basic norms of internal control" and released "supporting internal control guidelines" in 2010, which marks the establishment of the internal control system of our country. With the establishment of this system, a higher requirement is needed for the enterprise of our country especially the establishment and improvement in internal control of listing Corporation. This paper takes Guangxi Wuzhou Zhongheng group as an example, the company pointed out that there are the existing problems of internal control. Which is the specific performance of the company system is not perfect, the operation efficiency of the board of directors is low, and the information disclosure is not timely and incomplete and the implementation of internal control is insufficient. This paper also analyzes the causes of the problem. Deficiencies in the emphasis on internal control, imbalance in ownership and right of management system, lack of risk awareness, and imperfect supervision mechanism are the main causes. Therefore, the author puts forward a perfect measure to upgrade the internal control recommendations for the company. The perfect measure is to strengthen risk awareness and establish a sound risk management system as the core. At the same time, to improve and optimize the internal control environment as the basis and to improve the supervision mechanism, strengthen internal supervision and evaluation of internal control in order to ensure.

Key words: Zhongheng group Internal control The five elements of internal 

control

 

目錄

前言……………………………………………………………………………………1

一、內部控制的相關概念……………………………………………………………1

（一）內部控制……………………………………………………………………1

（二）內部控制的要素……………………………………………………………1

二、中恒集團概況及內部控制存在的問題…………………………………………2

（一）中恒集團概況………………………………………………………………2

（二）中恒集團內部控制存在的問題……………………………………………3

三、中恒集團內部控制低效的原因分析……………………………………………6

（一）對內部控制的重視不足……………………………………………………6

（二）所有權和經營權制約失衡，導致內控權責不清…………………………7

（三）風險意識薄弱………………………………………………………………7

（四）監督機制不健全，未能充分發揮監督的作用……………………………8

四、提升中恒集團內部控制的建議…………………………………………………8

（一）改善和優化內部控制環境…………………………………………………8

（二）強化風險意識，建立健全風險管理系統…………………………………10

（三）完善內控監督機制，加強內控監督和考核………………………………10

結束語…………………………………………………………………………………11

參考文獻 ……………………………………………………………………………12

致謝 …………………………………………………………………………………13