出版企业风险导向内部控制研究
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摘要
内部控制经历了几十年的发展与演进,逐渐形成了以保障效率、报告准确、经营合规为主要目标的一套相对完整的体系。然而在当今全球化、信息化程度日益加深的时代背景下,企业面临的外部环境变得更加复杂和不确定,风险管理成为企业持续稳定发展的重中之重。尤其是2000年以来,一系列企业舞弊失败事件的发生,使人们对企业风险管理关注度加深。2004年,COSO委员会发布《企业风险管理——整合框架》,在内部控制理念上有了本质的突破,它从更宽阔的视野更综合、更直接地考虑企业各种风险的影响,关注企业的长远目标和可持续发展。企业必须增强风险意识,更加积极主动去管理风险。风险导向内部控制正是基于此背景环境下提出的一种现代内控模式,它除了关注传统的内部控制之外,更加关注企业风险管理机制的有效性和公司治理结构的健全性。在企业管理运作实践中将风险管理融入到内部控制中,已是发展的必然趋势。
出版业是文化产业里的传统行业,在我国当前形式下机遇与挑战并存。一方面,文化产业发展进入“黄金期”,出版企业在此大环境下正迅速发展,进行改制并上市的企业一批接一批。另一方面,全球化、数字化和市场化等外界挑战,新媒体、数字出版技术的出现以及国外出版企业的引入使出版企业的市场竞争越发激烈,企业面临的风险也剧增。然而在此之前,出版企业多为事业性质单位,由国家拨款,并未完全面向市场,竞争环境宽松。另外,单个出版社规模小,人员岗位有限,并不重视经营风险,因而更不重视内部控制建设。如今,出版企业成为市场主体,自主经营,自负盈亏,在机遇与挑战面前,如何实现企业的生存与发展,成为其考虑的首要问题。为了更好地生存和发展,在竞争中立于不败之地,出版企业需建立现代化的内部控制体系。因此,加深对内部控制的研究,建立一套科学、适用于出版企业的风险导向内部控制体系具有很强的现实意义。本文正是基于此而创作的。
本文共分为六大部分。第一部分,主要介绍论文选题的背景、意义,综述了国内外相关文献,说明本文的研究思路、研究方法和创新点。第二部分,阐述相关基本理论,包括内部控制的定义、内部控制的发展历程、企业风险管理理论以及内部控制与企业风险管理之间的关系。第三部分,为出版企业相关概述。描述了出版企业的相关概念,企业当前发展概况以及内部控制现状,最后提出出版企业构建风险导向内部控制体系的必要性。第四部分,在前述理论的引导下,构建出版企业风险导向内部控制框架体系,包括风险导向内部控制的构建原则、内容框架及其保障措施。第五部分,案例分析,选取时代出版传媒股份有限公司为例,对其风险导向内部控制体系的运用进行分析。第六部分,研究结论和研究不足及展望。
本文的特色和创新点在于,将风险导向内部控制理论应用于出版企业,结合我国出版企业快速发展的现状,以其经营过程中面临的各种风险因素为导向,构建了适合出版企业的风险导向内部控制框架体系,以有效防范出版企业的风险,实现出版企业的发展目标。这不仅为内部控制理论与实践研究提供了一例,同时其他企业可以对比借鉴。
After decades of development and evolution, as the main targets of guarantee efficiency, reports accurately, management compliance, internal control gradually formed a set of nearly complete system. However, nowadays, under the background of globalization and information, the external environment of enterprises has become much more complex and uncertain, enterprise risk management becomes more important. Especially since 2000 a series of enterprise fraud and failure incidents had happened, people pay more attention on enterprise risk management. In 2004, the COSO committee promulgated the《Enterprise Risk Management-Integrated Framework》. This essentially broke through the previously internal control concepts. It inspects the risks of enterprise from a wider,more comprehensive and more directly view, all about of enterprise's long-term goal and sustainable development. Enterprise must strengthen risk awareness and manage risk more actively. Risk-oriented internal control just based on this background. It is a modern internal control mode. It pays more attention to the effectiveness of the enterprise risk management mechanism and the sanity of the corporate governance structure, not just on the traditional internal control. There will be an inevitable trend that risk management and internal control mix together in the enterprise management operation practice.
Publishing is the traditional type of operation in cultural industry. In China's current environment, there are both opportunities and challenges to publishing industry. On the one hand, as the cultural industry's development is entering the "golden period", publishing companies are developing rapidly. A lot of companies has changed the management mode and come into the market. On the other hand, the challenge of globalization,digital and marketization, the introduction of foreign publishing companies, like all of this made the market competition of publishing companies crazy. The publishing enterprise's risks are also rising dramatically. Yet before this, publishing enterprises were institutional organization,state funding, not fully facing market and the competitive environment of them loosely. In addition, a single publishing unit is a very small scale and personnel post limited. It did not pay attention to business risks, not even the internal control construction. But nowadays, publishing enterprises have become the market's main body, independent operation, financial self-sufficiency, facing the above opportunities and challenges, the survival and development of enterprises, becoming the primary issue. In order to survive and develop preferably and competition invincible, publishing companies need to establish a modernized internal control system. Therefore, deepening the research of internal control and establishing a set of scientific, applicable risk-oriented internal control system to the publishing company seems strong practical significance. This paper just creats based on it.
This article is divided into six parts. The first part, mainly introduces the background and realistic significance of the paper,The related literature at home and abroad,the research ideas, research methods and innovations. The second part, expounds the basic theory, including the relevant internal control definition, internal control development, the enterprise risk management theory, the relationship between internal controland the enterprise risk management. The third part, about the publishing enterprises' related overview. Describes the related concepts of publishing enterprises, enterprise development situation and current situation of internal control, finally the necessity of constructing publishing enterprises' risk-oriented internal control system. The fourth part, under the guidance of the foregoing theory, constructing risk-oriented internal control framework system, including constructing principle, system itself containing content and its implementation steps, security measures. The fifth part, case analysis, selecting times publication medium Co., LTD as an example, the analysis is according to risk-oriented internal control system. The sixth part, research conclusion, research limitation and prospect.
The characteristic and innovation of this paper is appling the risk-oriented internal control theory in the publishing industry. As the guidance of risk, we construct the publishing enterprises internal control framework system, in order to realize the development goal of publishing company.
出版业是文化产业里的传统行业,在我国当前形式下机遇与挑战并存。一方面,文化产业发展进入“黄金期”,出版企业在此大环境下正迅速发展,进行改制并上市的企业一批接一批。另一方面,全球化、数字化和市场化等外界挑战,新媒体、数字出版技术的出现以及国外出版企业的引入使出版企业的市场竞争越发激烈,企业面临的风险也剧增。然而在此之前,出版企业多为事业性质单位,由国家拨款,并未完全面向市场,竞争环境宽松。另外,单个出版社规模小,人员岗位有限,并不重视经营风险,因而更不重视内部控制建设。如今,出版企业成为市场主体,自主经营,自负盈亏,在机遇与挑战面前,如何实现企业的生存与发展,成为其考虑的首要问题。为了更好地生存和发展,在竞争中立于不败之地,出版企业需建立现代化的内部控制体系。因此,加深对内部控制的研究,建立一套科学、适用于出版企业的风险导向内部控制体系具有很强的现实意义。本文正是基于此而创作的。
本文共分为六大部分。第一部分,主要介绍论文选题的背景、意义,综述了国内外相关文献,说明本文的研究思路、研究方法和创新点。第二部分,阐述相关基本理论,包括内部控制的定义、内部控制的发展历程、企业风险管理理论以及内部控制与企业风险管理之间的关系。第三部分,为出版企业相关概述。描述了出版企业的相关概念,企业当前发展概况以及内部控制现状,最后提出出版企业构建风险导向内部控制体系的必要性。第四部分,在前述理论的引导下,构建出版企业风险导向内部控制框架体系,包括风险导向内部控制的构建原则、内容框架及其保障措施。第五部分,案例分析,选取时代出版传媒股份有限公司为例,对其风险导向内部控制体系的运用进行分析。第六部分,研究结论和研究不足及展望。
本文的特色和创新点在于,将风险导向内部控制理论应用于出版企业,结合我国出版企业快速发展的现状,以其经营过程中面临的各种风险因素为导向,构建了适合出版企业的风险导向内部控制框架体系,以有效防范出版企业的风险,实现出版企业的发展目标。这不仅为内部控制理论与实践研究提供了一例,同时其他企业可以对比借鉴。
After decades of development and evolution, as the main targets of guarantee efficiency, reports accurately, management compliance, internal control gradually formed a set of nearly complete system. However, nowadays, under the background of globalization and information, the external environment of enterprises has become much more complex and uncertain, enterprise risk management becomes more important. Especially since 2000 a series of enterprise fraud and failure incidents had happened, people pay more attention on enterprise risk management. In 2004, the COSO committee promulgated the《Enterprise Risk Management-Integrated Framework》. This essentially broke through the previously internal control concepts. It inspects the risks of enterprise from a wider,more comprehensive and more directly view, all about of enterprise's long-term goal and sustainable development. Enterprise must strengthen risk awareness and manage risk more actively. Risk-oriented internal control just based on this background. It is a modern internal control mode. It pays more attention to the effectiveness of the enterprise risk management mechanism and the sanity of the corporate governance structure, not just on the traditional internal control. There will be an inevitable trend that risk management and internal control mix together in the enterprise management operation practice.
Publishing is the traditional type of operation in cultural industry. In China's current environment, there are both opportunities and challenges to publishing industry. On the one hand, as the cultural industry's development is entering the "golden period", publishing companies are developing rapidly. A lot of companies has changed the management mode and come into the market. On the other hand, the challenge of globalization,digital and marketization, the introduction of foreign publishing companies, like all of this made the market competition of publishing companies crazy. The publishing enterprise's risks are also rising dramatically. Yet before this, publishing enterprises were institutional organization,state funding, not fully facing market and the competitive environment of them loosely. In addition, a single publishing unit is a very small scale and personnel post limited. It did not pay attention to business risks, not even the internal control construction. But nowadays, publishing enterprises have become the market's main body, independent operation, financial self-sufficiency, facing the above opportunities and challenges, the survival and development of enterprises, becoming the primary issue. In order to survive and develop preferably and competition invincible, publishing companies need to establish a modernized internal control system. Therefore, deepening the research of internal control and establishing a set of scientific, applicable risk-oriented internal control system to the publishing company seems strong practical significance. This paper just creats based on it.
This article is divided into six parts. The first part, mainly introduces the background and realistic significance of the paper,The related literature at home and abroad,the research ideas, research methods and innovations. The second part, expounds the basic theory, including the relevant internal control definition, internal control development, the enterprise risk management theory, the relationship between internal controland the enterprise risk management. The third part, about the publishing enterprises' related overview. Describes the related concepts of publishing enterprises, enterprise development situation and current situation of internal control, finally the necessity of constructing publishing enterprises' risk-oriented internal control system. The fourth part, under the guidance of the foregoing theory, constructing risk-oriented internal control framework system, including constructing principle, system itself containing content and its implementation steps, security measures. The fifth part, case analysis, selecting times publication medium Co., LTD as an example, the analysis is according to risk-oriented internal control system. The sixth part, research conclusion, research limitation and prospect.
The characteristic and innovation of this paper is appling the risk-oriented internal control theory in the publishing industry. As the guidance of risk, we construct the publishing enterprises internal control framework system, in order to realize the development goal of publishing company.
引文
[1]Stephen P. Robbins. Management[M]. Prentice Hall Inc,1994.
[2]Robert Simons. Levers of Control:How Managers Use Innovative Control Systems to Drive Strategic Renewal[M]. Harvard Business School Press,1995.
[3]Akresh. A. Statistical Sampling in Public Accounting[J]. The CPA Journal,1980, 7:20-26.
[4]Bailey, A. D., G. L. Duke, J. Gerlach, C. Ka, R. D.Meservyand A. B. Whinston. TICOM and the Analysis of Internal Controls[J]. The Accounting Review, 1985, (4):186-201
[5]James L. Bierstakera, Arnold Wright. The Effect of Partner Preferences on the Development of Risk-Adjusted Program Plans[J]. Advances in Accounting,2005, 21:1-23
[6]吴水澎,陈汉文,邵贤弟.企业内部控制理论的发展与启示[J].会计研究,2000,(5)：2-8
[7]王素莲.对内部控制概念的系统性思考[J].经济问题,2004,(10)：10-12
[8]蔡丽兰.内部控制概念及相关问题探讨[J].财会通讯,2008,(3)：74-75
[9]阎达五,杨有红.内部控制框架的构建[J].会计研究,2001,(2)：9-14
[10]程新生.公司治理、内部控制、组织结构互动关系研究[J].会计研究,2004,(4)：14-18
[11]杨有红,胡燕.试论公司治理与内部控制的对接[J].会计研究,2004,(10)：14-18
[12]贡华章.中油集团内部控制探索与实践[J].会计研究,2004,(8)：18-22
[13]袁琳.构筑集团企业资金结算与集中控制的新系统——中国石化集团财务公司资金结算与集中控制案例研究[J].2003,(2)：47-52
[14]贾亚东.建立我国商业银行内部控制系统的思考[J].北方经贸,2004,(4)：111-113
[15]陈威,晨希.构建国有商业银行内部控制体系[J].重庆工学院学报,2004(12)：115-117
[16]吴晨冰.我国上市公司风险导向内部控制问题研究[D].大连：大连交通大学,2009.
[17]马庆龙.石油企业建立风险导向内部控制体系的研究[D].山东：中国石油大学(华东),2009.
[18]常兴华.浅谈如何构建报业集团内部控制[J].经济师,2010,(12)：150-151
[19]陈逢淮.浅谈出版社内部控制的健全与完善[J].财务与会计,2003,(6)：24-27
[20]崔文利.A出版传媒股份有限公司内部控制研究[D].吉林：吉林大学,2010.
[21]陈汉文.审计理论[M].北京：机械工业出版社,2009：310
[22]中国注册会计师协会.公司战略与风险管理[M].北京：经济科学出版社,2010： 200-201
[23]R.H.蒙哥马利.审计——理论与实践[M].1912.
[24]阎金锷,陈关亭.内部控制评价应用[M].北京：中国人民大学出版社,1998：9
[25]The committee of sponsoring organization of the Treadway commission (COSO). Enterprise risk management2integrated framework, executive summary [R].2004.
[26]谢志华.内部控制、公司治理、风险管理：关系与整合[J].会计研究,2007,(10)：37—45
[27]赖章奎.内部控制与企业风险管理关系之探析[J].管理观察,2008,(13)：49
[28]李扬.中国金融发展报告[M].北京：社会科学文献出版社,2005：110
[29]袁世全,冯涛主编.中国百科大辞典[M].北京：华夏出版社,1990：413
[30]王壮.出版企业知识管理研究[D].吉林：吉林大学,2007.
[31]刘蔚绥.出版业与出版产业的概念和特征[J].科技导报,2005,(6)：55-57
[32]戎光道.关于现代企业制度[J].金山企业管理,2002,(4)：4-6
[33]FEI,Sarbanes—Oxley Section 404 Implementation Survey,2004,7.
[34]覃益功.继续解放思想推动广西出版产业大发展——广西出版产业发展的战略思考[J].出版广角,2008,(5)：59-60
[35]兰丽.试论风险导向内部审计在国企管理中的作用[J].公共事业财会,2010,(2)：43-44
[2]Robert Simons. Levers of Control:How Managers Use Innovative Control Systems to Drive Strategic Renewal[M]. Harvard Business School Press,1995.
[3]Akresh. A. Statistical Sampling in Public Accounting[J]. The CPA Journal,1980, 7:20-26.
[4]Bailey, A. D., G. L. Duke, J. Gerlach, C. Ka, R. D.Meservyand A. B. Whinston. TICOM and the Analysis of Internal Controls[J]. The Accounting Review, 1985, (4):186-201
[5]James L. Bierstakera, Arnold Wright. The Effect of Partner Preferences on the Development of Risk-Adjusted Program Plans[J]. Advances in Accounting,2005, 21:1-23
[6]吴水澎,陈汉文,邵贤弟.企业内部控制理论的发展与启示[J].会计研究,2000,(5)：2-8
[7]王素莲.对内部控制概念的系统性思考[J].经济问题,2004,(10)：10-12
[8]蔡丽兰.内部控制概念及相关问题探讨[J].财会通讯,2008,(3)：74-75
[9]阎达五,杨有红.内部控制框架的构建[J].会计研究,2001,(2)：9-14
[10]程新生.公司治理、内部控制、组织结构互动关系研究[J].会计研究,2004,(4)：14-18
[11]杨有红,胡燕.试论公司治理与内部控制的对接[J].会计研究,2004,(10)：14-18
[12]贡华章.中油集团内部控制探索与实践[J].会计研究,2004,(8)：18-22
[13]袁琳.构筑集团企业资金结算与集中控制的新系统——中国石化集团财务公司资金结算与集中控制案例研究[J].2003,(2)：47-52
[14]贾亚东.建立我国商业银行内部控制系统的思考[J].北方经贸,2004,(4)：111-113
[15]陈威,晨希.构建国有商业银行内部控制体系[J].重庆工学院学报,2004(12)：115-117
[16]吴晨冰.我国上市公司风险导向内部控制问题研究[D].大连：大连交通大学,2009.
[17]马庆龙.石油企业建立风险导向内部控制体系的研究[D].山东：中国石油大学(华东),2009.
[18]常兴华.浅谈如何构建报业集团内部控制[J].经济师,2010,(12)：150-151
[19]陈逢淮.浅谈出版社内部控制的健全与完善[J].财务与会计,2003,(6)：24-27
[20]崔文利.A出版传媒股份有限公司内部控制研究[D].吉林：吉林大学,2010.
[21]陈汉文.审计理论[M].北京：机械工业出版社,2009：310
[22]中国注册会计师协会.公司战略与风险管理[M].北京：经济科学出版社,2010： 200-201
[23]R.H.蒙哥马利.审计——理论与实践[M].1912.
[24]阎金锷,陈关亭.内部控制评价应用[M].北京：中国人民大学出版社,1998：9
[25]The committee of sponsoring organization of the Treadway commission (COSO). Enterprise risk management2integrated framework, executive summary [R].2004.
[26]谢志华.内部控制、公司治理、风险管理：关系与整合[J].会计研究,2007,(10)：37—45
[27]赖章奎.内部控制与企业风险管理关系之探析[J].管理观察,2008,(13)：49
[28]李扬.中国金融发展报告[M].北京：社会科学文献出版社,2005：110
[29]袁世全,冯涛主编.中国百科大辞典[M].北京：华夏出版社,1990：413
[30]王壮.出版企业知识管理研究[D].吉林：吉林大学,2007.
[31]刘蔚绥.出版业与出版产业的概念和特征[J].科技导报,2005,(6)：55-57
[32]戎光道.关于现代企业制度[J].金山企业管理,2002,(4)：4-6
[33]FEI,Sarbanes—Oxley Section 404 Implementation Survey,2004,7.
[34]覃益功.继续解放思想推动广西出版产业大发展——广西出版产业发展的战略思考[J].出版广角,2008,(5)：59-60
[35]兰丽.试论风险导向内部审计在国企管理中的作用[J].公共事业财会,2010,(2)：43-44