基于萨班斯法案的企业内控体系构建研究
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摘要
当人类迈入21世纪之时,财务舞弊现象日益突现。在美国,2001年10月出现安然公司巨额会计造假案后,2002年又相继出现了施乐公司、世通公司等一系列重大会计造假案。而在中国,财务舞弊现象同样成为社会关注的焦点。这些财务舞弊、会计造假案件使得企业风险管理和内部控制问题在国际、国内广受瞩目。从国际上看,2001年萨班斯法案的出台,对美国本土和他国在美上市公司产生了强烈的震动和巨大影响。安永的调查报告显示,40%在美国上市的海外公司在原定期限前难以达到404条款的要求,而其中的中国公司情况更为紧迫。截至2005年3月底,内地和香港一共有70家公司在美国上市,其中包括东方航空、中国人寿等多家大型国有企业。许多在美国上市的中国公司已纷纷出现“水土不服”。在2005年前两个月,连续有UT斯达康、中航油、前程无忧网站、新浪等数家公司因“提供虚假信息”和“隐瞒重大事实”在美遭遇集体诉讼。这些事件也充分说明了我国企业建立基于萨班斯法案内控体系的迫切性和必要性。
完善的内部控制体系是企业为实现经营目标,保证生产经营活动的高效率运行,保护企业资源的安全完整,确保财务会计信息的正确性、可靠性、一致性,提高经济效益,促进贯彻执行既定管理政策的可靠保证。我国企业要想在激烈的国际竞争中立于不败之地、树立良好企业形象、保持健康发展势头,构建完善的内部控制体系是关键。
本文从对萨班斯法案中关于内部控制的条款入手,对其进行解读,并针对我国内部控制的发展现状,借鉴国外经验,结合企业案例,提出了构建我国企业内部控制的综合框架。并提出内控体系的构建不仅仅是为了应付萨班斯内控审计,而是以萨班斯为契机,目的是加强企业的基础管理继而提升企业的管理能力。
本文的创新之处在于:首先,研究视角有所创新。对内部控制框架构建研究,是基于萨班斯法案的要求,顺应了当前局势,有较强的现实意义。在构建过程中兼顾宏观环境和微观业务流程,与法案要求紧密结合。其次,文章针对我国企业普遍存在的内控不足问题,构建了新的内控体系。在新的内控体系中融合了当前倍受关注的道德规范和防止舞弊的问题。
In the wake of humanity entering into the 21st century, financial corrupting phenomenon appears suddenly day by day. In the USA, after appeared Enron large amount accountant made the trumped-up case in October 2001, one after another presents Xerox Corporation, and Worldcom company etc., as a series of significant accountants to make trumped-up cases in year 2002. Moreover in China, the financial corrupting practices phenomenon becomes the focal point that society pays attention to as well. These financial corrupting practices and cases that accountants creating false information have caused business risk management and internal control draw worldwide attention. While looking at the Sarbanes Oxley Act (hereinafter called the Sarbanes) released in 2001 internationally, has had intense vibration and enormous influence to the US territory and other countries in the US listed companies; domestically in China, Per the investigation from Ernst & Young, about 40% foreign companies that listed on the stock market of the USA could not reach the requirement of 404 clauses of SOX, especially the Chinese companies. Up to ending March of 2005, there were 70 companies from the mainland and HK had been listed on the stock market of the USA, among which, there are Eastern Airline, PLICC and other large-scale state-owned enterprises. Most of these companies could not compliant to the natural environment. In the first two months of 2005, UTSTAR COM, China Aviation Oil, 51 JOB, Sina and other companies were facing lawsuits in the USA continuously with the accusation of providing false information and hiding significant situation. All these incidents indicated the imminence and necessary of establishing internal control system based on SOX for companies of China..
The consummated internal control system is the reliable guarantee for an enterprise to achieve operation goals, to ensure production and operating activities of high efficiency movement, to protect the enterprise resources security and complete, to keep the accuracy, the reliability, the uniformity for the financial accounting information, and to raise the economic efficiency, to improve the carrying out of established regulatory policy.
This article is for the purpose to unify the BLF Company's actual state of operation, proposal on a target-oriented research set practical and feasible with profession characteristics, conforming to the internal control system's construction plan required according to the Sarbanes.
In this article, topic selecting background, researching goals, literature summary, methodology and structure are firstly introduced, by the theory instructed practice, the improvement reality work's significance is pointed out at first. Then via the introductions that the Sarbanes and the enterprise internal control theory with its method, has constructed an actual internal control system for BLF Company unifying the enterprise practice, to conform to the Sarbanes appealed. The construction for internal control system is not only to deal with the internal audit of Sarbanes, but to take Sarbanes as a turning point, the goal is to strengthen the enterprise's foundation management subsequently to promote the enterprise's management capacity
The innovations of the article are:
Firstly, the view of researching is new. The establishment of internal control system is based on SOX, which compliant to the current situation and have strong practical purpose. Both the macro circumstances and micro business flow are included in establishment plan, and they are combined with the requirement of SOX clauses. Secondly, the article established a new internal control system aiming at the deficiencies in domestic companies. The ethics and anti-fraud are taken into consideration during establishment.
完善的内部控制体系是企业为实现经营目标,保证生产经营活动的高效率运行,保护企业资源的安全完整,确保财务会计信息的正确性、可靠性、一致性,提高经济效益,促进贯彻执行既定管理政策的可靠保证。我国企业要想在激烈的国际竞争中立于不败之地、树立良好企业形象、保持健康发展势头,构建完善的内部控制体系是关键。
本文从对萨班斯法案中关于内部控制的条款入手,对其进行解读,并针对我国内部控制的发展现状,借鉴国外经验,结合企业案例,提出了构建我国企业内部控制的综合框架。并提出内控体系的构建不仅仅是为了应付萨班斯内控审计,而是以萨班斯为契机,目的是加强企业的基础管理继而提升企业的管理能力。
本文的创新之处在于:首先,研究视角有所创新。对内部控制框架构建研究,是基于萨班斯法案的要求,顺应了当前局势,有较强的现实意义。在构建过程中兼顾宏观环境和微观业务流程,与法案要求紧密结合。其次,文章针对我国企业普遍存在的内控不足问题,构建了新的内控体系。在新的内控体系中融合了当前倍受关注的道德规范和防止舞弊的问题。
In the wake of humanity entering into the 21st century, financial corrupting phenomenon appears suddenly day by day. In the USA, after appeared Enron large amount accountant made the trumped-up case in October 2001, one after another presents Xerox Corporation, and Worldcom company etc., as a series of significant accountants to make trumped-up cases in year 2002. Moreover in China, the financial corrupting practices phenomenon becomes the focal point that society pays attention to as well. These financial corrupting practices and cases that accountants creating false information have caused business risk management and internal control draw worldwide attention. While looking at the Sarbanes Oxley Act (hereinafter called the Sarbanes) released in 2001 internationally, has had intense vibration and enormous influence to the US territory and other countries in the US listed companies; domestically in China, Per the investigation from Ernst & Young, about 40% foreign companies that listed on the stock market of the USA could not reach the requirement of 404 clauses of SOX, especially the Chinese companies. Up to ending March of 2005, there were 70 companies from the mainland and HK had been listed on the stock market of the USA, among which, there are Eastern Airline, PLICC and other large-scale state-owned enterprises. Most of these companies could not compliant to the natural environment. In the first two months of 2005, UTSTAR COM, China Aviation Oil, 51 JOB, Sina and other companies were facing lawsuits in the USA continuously with the accusation of providing false information and hiding significant situation. All these incidents indicated the imminence and necessary of establishing internal control system based on SOX for companies of China..
The consummated internal control system is the reliable guarantee for an enterprise to achieve operation goals, to ensure production and operating activities of high efficiency movement, to protect the enterprise resources security and complete, to keep the accuracy, the reliability, the uniformity for the financial accounting information, and to raise the economic efficiency, to improve the carrying out of established regulatory policy.
This article is for the purpose to unify the BLF Company's actual state of operation, proposal on a target-oriented research set practical and feasible with profession characteristics, conforming to the internal control system's construction plan required according to the Sarbanes.
In this article, topic selecting background, researching goals, literature summary, methodology and structure are firstly introduced, by the theory instructed practice, the improvement reality work's significance is pointed out at first. Then via the introductions that the Sarbanes and the enterprise internal control theory with its method, has constructed an actual internal control system for BLF Company unifying the enterprise practice, to conform to the Sarbanes appealed. The construction for internal control system is not only to deal with the internal audit of Sarbanes, but to take Sarbanes as a turning point, the goal is to strengthen the enterprise's foundation management subsequently to promote the enterprise's management capacity
The innovations of the article are:
Firstly, the view of researching is new. The establishment of internal control system is based on SOX, which compliant to the current situation and have strong practical purpose. Both the macro circumstances and micro business flow are included in establishment plan, and they are combined with the requirement of SOX clauses. Secondly, the article established a new internal control system aiming at the deficiencies in domestic companies. The ethics and anti-fraud are taken into consideration during establishment.
引文
1、罗新华:《现代企业内部会计控制》山东大学出版社2006年版
2、李秉承:《内部控制概念及基本性质的探讨》,《武汉理工大学学报》(信息与管理工程版)2003年第2期
3、李凤鸣:《内部控制学》,北京大学出版社2002年版
4、李凤鸣、韩晓梅:《内部控制理论的历史演进与未来展望》,《审计与经济研究》2001年第4期。
5、李萍、包强:《关于内部控制制度的若干思考》,《兰州商学院学报》1998年第4期。
6、朱荣恩:《建立和完善内部控制的思考》,《会计研究》2001年第1期。
7、冯建、伍中信、徐加爱:《企业内部财务制度设计与选择》,中国商业出版社1998年版。
8、朱荣恩:《内部控制评价》,中国时代经济出版社2002年版。
9、赵丽君:《基于萨班斯法案内部控制的思考》,《管理天地》2007年第2期。
10、孟力维:《萨班斯法案404条款对中国上市公司的影响》,《经济研究》2006年第8期。
11、王大伟:《浅议萨班斯法案对我国上市公司的影响》,《管理纵横》2006年第1期。
12、何静:《萨班斯法案与公司内部控制》,《论坛》2006年第5期。
13、高智纬、李可:《内部控制概念的发展历程及我国企业的内部控制问题》,《中国注册会计师》2006年第3期。
14、胡燕:《基于萨班斯法案的企业内部控制体系构建》,《财务与会计.综合版》2006年第6期。
15、刘剑,金剑:《浅谈内控体系建设与信息系统控制》,《数字石油和化工》2007年第3期。
16、门榕:《基于萨班斯法案的内部控制框架构建》,《会计与审计算》2007年第19期.
17、侯瑞,车培荣:《中国电信运营企业内控管理的持续改进》,《会计之友》2007年第12期下。
18、文革、韦秀长、梁锡文:《中国联通内部控制评审建设的做法和启示》,《财务与会计.综合版》2008年第7期。
19、刘文霞:《构建全面风险管理的内部控制新机制》,《冶金财会》2007年第2期。
20、籍树东:《论企业内部控制的发展及启示》,Commercial Accounting 2007年第2期,上半月刊。
21、陈艳红,王棣华:《美国通用汽车公司内部控制——实施萨班斯法案404条款的案例分析》,《财会学习》2007年第4期。
22、罗青、窦铮等,《内部控制设计、测试与评价》,经济科学出版社,2007年版
2、李秉承:《内部控制概念及基本性质的探讨》,《武汉理工大学学报》(信息与管理工程版)2003年第2期
3、李凤鸣:《内部控制学》,北京大学出版社2002年版
4、李凤鸣、韩晓梅:《内部控制理论的历史演进与未来展望》,《审计与经济研究》2001年第4期。
5、李萍、包强:《关于内部控制制度的若干思考》,《兰州商学院学报》1998年第4期。
6、朱荣恩:《建立和完善内部控制的思考》,《会计研究》2001年第1期。
7、冯建、伍中信、徐加爱:《企业内部财务制度设计与选择》,中国商业出版社1998年版。
8、朱荣恩:《内部控制评价》,中国时代经济出版社2002年版。
9、赵丽君:《基于萨班斯法案内部控制的思考》,《管理天地》2007年第2期。
10、孟力维:《萨班斯法案404条款对中国上市公司的影响》,《经济研究》2006年第8期。
11、王大伟:《浅议萨班斯法案对我国上市公司的影响》,《管理纵横》2006年第1期。
12、何静:《萨班斯法案与公司内部控制》,《论坛》2006年第5期。
13、高智纬、李可:《内部控制概念的发展历程及我国企业的内部控制问题》,《中国注册会计师》2006年第3期。
14、胡燕:《基于萨班斯法案的企业内部控制体系构建》,《财务与会计.综合版》2006年第6期。
15、刘剑,金剑:《浅谈内控体系建设与信息系统控制》,《数字石油和化工》2007年第3期。
16、门榕:《基于萨班斯法案的内部控制框架构建》,《会计与审计算》2007年第19期.
17、侯瑞,车培荣:《中国电信运营企业内控管理的持续改进》,《会计之友》2007年第12期下。
18、文革、韦秀长、梁锡文:《中国联通内部控制评审建设的做法和启示》,《财务与会计.综合版》2008年第7期。
19、刘文霞:《构建全面风险管理的内部控制新机制》,《冶金财会》2007年第2期。
20、籍树东:《论企业内部控制的发展及启示》,Commercial Accounting 2007年第2期,上半月刊。
21、陈艳红,王棣华:《美国通用汽车公司内部控制——实施萨班斯法案404条款的案例分析》,《财会学习》2007年第4期。
22、罗青、窦铮等,《内部控制设计、测试与评价》,经济科学出版社,2007年版