内部控制论文：出版企业风险导向内部控制研究

1、无内部控制论文：出版企业风险导向内部控制研究内部控制论文：出版企业风险导向内部控制研究【中文摘要】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

2、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

3、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,因而更无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

4、,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,

5、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。【英文摘要】After decades of development and evolution, as无the main targets of guarantee efficiency, reports accurately,management compliance, internal control gradually formed a setof nearly complete sys

6、tem. However, nowadays, under thebackground of globalization and information, the externalenvironment of enterprises has become much more complex anduncertain, enterprise risk management becomes more important.Especially since 2000 a series of enterprise fraud and failureincidents had happened, peop

7、le pay more attention on enterpriserisk management. In 2004, the COSO committee promulgated theEnterprise Risk Management-Integrated Framework. Thisessentially broke through the previously internal controlconcepts. It inspects the risks of enterprise from a wider,morecomprehensive and more directly

8、view, all about of enterprises long-term goal and sustainable development. Enterprise muststrengthen 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 attentionto the effectiveness of the enter

9、prise risk managementmechanism and the sanity of the corporate governance structure,not just on the traditional internal control. There will be aninevitable trend that risk management and internal control mixtogether in the enterprise management operation无practice.Publishing is the traditional type

10、of operation incultural industry. In Chinas current environment, there areboth opportunities and challenges to publishing industry. Onthe one hand, as the cultural industrys development isentering the “golden period”, publishing companies aredeveloping rapidly. A lot of companies has changed themana

11、gement mode and come into the market. On the other hand,the challenge of globalization,digital and marketization, theintroduction of foreign publishing companies, like all of thismade the market competition of publishing companies crazy. Thepublishing enterprises risks are also rising dramatically.Y

12、et before this, publishing enterprises were institutionalorganization,state funding, not fully facing market and thecompetitive environment of them loosely. In addition, a singlepublishing unit is a very small scale and personnel post limited.It did not pay attention to business risks, not even thei

13、nternal control construction. But nowadays, publishingenterprises have become the markets main body, independentoperation, financial self-sufficiency, facing the aboveopportunities and challenges, the survival and development ofenterprises, becoming the primary issue. In order to surviveand develop

14、preferably and competition invincible, publishing无companies need to establish a modernized internal controlsystem. Therefore, deepening the research of internal controland establishing a set of scientific, applicable risk-orientedinternal control system to the publishing company seems strongpractica

15、l significance. This paper just creats based on it.Thisarticle is divided into six parts. The first part, mainlyintroduces the background and realistic significance of thepaper,The related literature at home and abroad,the researchideas, research methods and innovations. The second part,expounds the

16、 basic theory, including the relevant internalcontrol definition, internal control development, theenterprise risk management theory, the relationship betweeninternal controland the enterprise risk management. The thirdpart, about the publishing enterprises related overview.Describes the related con

17、cepts of publishing enterprises,enterprise development situation and current situation ofinternal control, finally the necessity of constructingpublishing enterprisesrisk-oriented internal control system.The fourth part, under the guidance of the foregoing theory,constructing risk-oriented internal

18、control framework system,including constructing principle, system itself containingcontent and its implementation steps, security measures. The无fifth part, case analysis, selecting times publication mediumCo., LTD as an example, the analysis is according torisk-oriented internal control system. The

19、sixth part,research conclusion, research limitation and prospect.Thecharacteristic and innovation of this paper is appling therisk-oriented internal control theory in the publishingindustry. As the guidance of risk, we construct the publishingenterprises internal control framework system, in order torealize the deve