梧州中恒集团内部控制存在的问题及建议

梧州中恒集团内部控制存在的问题及建议

摘要

建立健全内部控制可以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。我国2008年发布的《企业内部控制基本规范》与2010年发布的《企业内部控制配套指引》，标志着我国内部控制体系的建立，同时也对我国的企业特别是上市公司建立和健全内部控制提出了更高的要求。本文以广西梧州中恒集团为例，指出了公司内部控制存在的问题，具体表现为公司制度建设欠完善，董事会运作效率较低，信息披露不及时、不完整，内部控制执行力度不足；分析了产生问题的原因是公司对内部控制的重视不足，所有权和经营权制约失衡，风险意识薄弱以及监督机制不健全；并提出了以强化风险意识、建立健全风险管理系统为核心，以改善和优化内部控制环境为基础，以完善内控监督机制、加强内控监督和考核为保证的完善措施，为公司提升内部控制提供建议。

关键词：中恒集团 内部控制 内控五要素

 

 

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

 

目录

前言……………………………………………………………………………………1

一、内部控制的相关概念……………………………………………………………1

（一）内部控制……………………………………………………………………1

（二）内部控制的要素……………………………………………………………1

二、中恒集团概况及内部控制存在的问题…………………………………………2

（一）中恒集团概况………………………………………………………………2

（二）中恒集团内部控制存在的问题……………………………………………3

三、中恒集团内部控制低效的原因分析……………………………………………6

（一）对内部控制的重视不足……………………………………………………6

（二）所有权和经营权制约失衡，导致内控权责不清…………………………7

（三）风险意识薄弱………………………………………………………………7

（四）监督机制不健全，未能充分发挥监督的作用……………………………8

四、提升中恒集团内部控制的建议…………………………………………………8

（一）改善和优化内部控制环境…………………………………………………8

（二）强化风险意识，建立健全风险管理系统…………………………………10

（三）完善内控监督机制，加强内控监督和考核………………………………10

结束语…………………………………………………………………………………11

参考文献 ……………………………………………………………………………12

致谢 …………………………………………………………………………………13