高技术企业和一般企业内部控制制度的比较研究

VIP免费

3.0 牛悦 2024-11-19 4 4 686.64KB 57 页 15积分

侵权投诉

摘要

近些年来我国高科技企业蓬勃发展日益壮大，在世界经济技术领域已经具有

重要的影响，但是与此同时我们也不得不关注高科技企业所存在的种种问题，其

中内部控制制度的欠缺或失效已经成为影响我国高技术企业更快发展的重要壁

垒。我国高技术企业屡屡遭受外国企业的国际诉讼如：富士康诉讼比亚迪侵权,台

积电诉讼中芯国际通过其原有雇员盗取核心技术,百度遭到 MP3 音乐网的国际起

诉等等事件，在国际市场上都产生了巨大的影响。与此同时近些年来国际市场上

也频频出现高技术企业因为其内部控制失效而发生的众多会计造假事件：安然、

世通等公司会计丑闻给世界经济带来重要的负面影响。笔者认为造成这类事件的

原因是多方面的，其中内部控制制度的不完善是一个重要因素。面对日益复杂的

全球经济技术，加强企业内部控制制度的建立和完善将成为世界经济平稳快速发

展的重要保障。

高技术企业作为一类特殊的企业，具有高投入、高风险、高智力、高收益等

特点，随着 21 世纪的来临，人类将进入高技术世纪。为了适应国内外日益高档化、

多样化的经济技术，我国政府在充分发挥市场机制的同时，积极调动各种因素，

加快高技术的产业化进程，从而使高技术企业在我国的各个经济元素中发挥越来

越重要的作用。然而高技术企业在发展过程中，难免会遇到与一般企业一样的问

题，即：内部控制制度乏力及失效，这势必会影响其发展，甚至会对我国经济产

生一定的不利影响。

本文以高技术企业内部控制制度为研究对象，将高技术企业内部控制制度与

一般企业内部控制进行比较研究。本文的研究主要采用规范研究和例证分析相结

合、定性研究与定量研究相结合、一般研究与比较研究相结合的方法。

规范研究和例证分析相结合的方法，主要运用在论文研究高技术企业的内部

控制制度时，对现有高技术企业内部控制制度的优点做出理性判断，同时又对国

外知名高技术企业的成功内部控制制度进行客观描述，从而使研究结果具有科学

性和实用性。

定性研究与定量研究相结合的方法，主要体现在定性地研究高技术企业内部

控制制度，在定性研究的基础上，通过定量的问卷调查及数学模型，能够较准确

判断我国高技术企业内部控制中存在的问题。

一般研究与比较研究相结合的方法，主要体现在通过对高技术企业与一般企

业的内部控制制度的比较研究，得出两者的不同，并且通过两个案例比较分析，

为下文设计问卷奠定一定的基础。

论文对高技术企业进行定义，列举出高技术企业的各个的特征；同时阐述内

部控制制度的涵义，介绍了内部控制制度建立的基本原则以及建立内部控制制度

的重要性。将一般企业的内部控制制度与高技术企业的内部控制制度进行初步的

比较得出两者在:重视风险评估因素程度,制度设计的灵活程度,对及时性的要

求,对制度的延续性要求等方面有着明显的不同之处。

通过例证（通用电气和沃尔玛），对两类企业内控制度进行具体内容的比较，

找出其异同点。其相同之处在于：从发展历程看两个公司的内部控制都是针对“人”

而设立和实施的，两者都从加强组织结构建设和适当分权、授权入手,从而保证内

部控制的贯彻与执行效果，两者都注意人才的培养与开发，主要表现在通用电气

的“管理发展院”和沃尔玛的“用人唯贤、为每位员工提供培训计划”，最后两者

都重视信息沟通渠道的建设。其不同之处在于 “通用”由于具有高技术企业的“高

风险、高收益”的特征，因此，它对内部审计的需要很高，内部审计必须为其高

技术项目把好关，进行适当的提醒，以避免出现一些投资上的失误。其次，“通用”

的内控制度设计较灵活，这是由于高技术企业所处的环境和特征决定的。最后，“通

用”对内控制度的及时性要求高，但缺乏延续性，这是由于高技术企业的“高投

入，高风险”特征决定的。

根据美国 COSO 发布的《内部控制--整体框架》内部控制制度的五个方面来进

行问卷设计，对我国两类企业（高技术企业和一般企业）进行问卷调查建立数学

模型，将定性研究与定量研究相结合，得出定量的结论，提出我国两类企业在内

控制度上所存在的问题。

对完善我国企业内部控制制度建设提出解决的意见和建议：完善公司治理结

构；健全对经营者的约束与激励机制；注重人力资源的开发和利用；加强知识产

权管理；建立良好的风险控制体系；加强企业的内部审计；建立信息及时沟通的

制度等。希望对我国企业有所启示。

关键词：内部控制制度高技术企业一般企业比较研究

ABSTRACT

In recent years, China's high-tech enterprise can flourish growing, which has

been an important influence in the world economic and technological fields. But at the

same time we have to concern about the existence of high-tech enterprises various

problems, including the lack of internal control system. It has also become the most

important bulwarks of China's high-tech enterprises ‘development. China's high-tech

enterprises have repeatedly subjected to foreign enterprises in international litigation

such as: Foxconn has a litigation with BYD, TSMC has a litigation with SMIC for steal

core technology, MP3 music network of international has prosecution for Baidu, and so

on, which has had a huge impact in the international market. At the same time the

international market in recent years has had many accounting fraud occurred which is

due to frequent failure of internal control and: Enron, WorldCom and other corporate

accounting scandals brought about the important impact to the world economy. I believe

that this phenomenon caused due to various reasons, including the imperfections of the

system of internal control is an important factor. Faced with an increasingly complex

global economy, technology, strengthening internal control system of enterprises to

establish and perfect the world economy will become stable and rapid development of

important protection.

As a special kind of business, High-tech enterprise has characteristics such as

high input, high risk, high intelligence, high-yield, with the advent of the 21st century;

mankind will enter a high-tech century. In order to meet the growing and diversified

demand of consumer both at home and abroad, the Chinese government has given full

play to the market mechanism, and at the same time we will actively mobilize all factors

to speed up the process of high-tech industries, then high-tech enterprises will play a

more important role. But in the development process, high-tech enterprises will

inevitably encounter with the same problem with general enterprises, namely: weak

internal control system, which will inevitably affect the development of China's

economy and even bring some adverse effects.

In this paper, the high-tech enterprise internal control system is study objects, the

papers related to financial management and business management. This study used

mainly regulate research and examples of combining qualitative and quantitative

research by combining the research and comparison study of the method of combining.

The method, which we combine Example research and standardized research

together, has been used when we research high-tech enterprises internal control system.

Has the right judgment when we consider the advantages of the high-tech enterprises

internal control system. At the mean while, we can conduct an objective description of

the well-known high-tech enterprises in the world successfully, so that we can make the

results scientific and practical.

The method, which we combine qualitative study and quantitative study together,

has been used when we do qualitative study of the internal control system of high-tech

enterprises. Based on the qualitative study, we use questionnaire survey and quantitative

mathematical model in order to accurately judge China's high-tech enterprises internal

control problems.

The method, which we combine the general research and comparison research

together has been used when we do the comparison research between high-tech

enterprises and general enterprises’ internal control system, drawn difference between

them, the through comparative analysis of the two cases in order to prepare

questionnaire for the survey research.

First of all, the papers defined the high-tech enterprises, listed high-tech enterprises

in various characteristics at the same time on the meaning of the internal control system,

introduced to establish an internal control system and the establishment of the basic

principles of the importance of internal control system. Compared the general corporate

internal control system and high-tech enterprises internal control system reached a

preliminary comparison between the two on: risk assessment factors to the extent, the

degree of flexibility in system design, timeliness of the request, the continuity of the

system requirements there are distinct differences between them.

Through the example of (General Electric and Wal-Mart), the two categories of

enterprises specific contents of the internal control system in comparison to identify

their similarities and differences of points. Its common lies: from the development

course of the two company's internal control are directed at the "person" and the

establishment and implementation of, both from the organizational structure of the

building and strengthening of the appropriate separation of powers, starting with

authorization, in order to ensure the implementation of internal control with the

implementation of results, both to the training of personnel and development, GE

mainly manifested in the "Management Development Institute," and Wal-Mart's

"meritocracy-yin, the staff provided for each training program," in the end both attach

importance to the building of information communication channels. The difference lies

in its: "GE" because of the high-tech enterprises with "high-risk, high-yield" feature,

therefore, the needs of its high internal audit, internal audit must be good for high-tech

projects to the Commissioner, appropriate reminder , in order to avoid the emergence of

some investment mistakes. Secondly, "GE" internal controls system design more

flexible, as the high-tech enterprises and characteristics of the environment. Finally,

"GE”‘s internal control system requirements on a timely manner, but the lack of

continuity, which is due to the high-tech enterprises in the "high input, high-risk"

characteristics decision.

COSO then under the United States "issued by the Internal Control - the overall

framework of the" internal control system of the five-point questionnaire design for the

two types of enterprises in China (high-tech enterprises and enterprises in general)

conduct a survey to establish mathematical model, Qualitative research will be

combined with quantitative research, draw quantitative conclusions and two types of

enterprises in China's internal control system by the existing problems.

Finally, the perfect China's internal control system construction enterprises to solve

observations and recommendations: Improve their corporate governance structure and

improve the operator's incentive and restraint mechanisms; the importance of human

resources development and utilization; strengthen intellectual property management,

establishing good risk control system; enhance their internal audit; the establishment of

an information communication system, such as timely. Chinese enterprises hope to have

enlightenment.

Key words: The internal control system High-tech enterprises

General corporate Comparative study

中文摘要

ABSTRACT

第一章绪论 .......................................................................................................... 1

§1.1 选题意义 .............................................................................................. 1

§1.2 文献综述 .............................................................................................. 1

§1.3 论文的研究方法和研究内容 .............................................................. 3

§1.3.1 论文的研究方法 ........................................................................ 3

§1.3.2 论文的研究内容 ........................................................................ 4

第二章相关理论概述 .......................................................................................... 7

§2.1 高技术企业的界定和特征 .................................................................. 7

§2.1.1 高技术企业的界定 .................................................................... 7

§2.1.2 高技术企业的特征 .................................................................... 8

§2.2 内部控制制度的相关介绍 ................................................................ 10

§2.2.1 内部控制制度的涵义 .............................................................. 10

§2.2.2 内部控制制度建立的基本原则 .............................................. 11

§2.2.3 内部控制制度建立的重要作用 .............................................. 12

第三章高技术企业与一般企业内部控制制度基本比较 ................................ 13

§3.1 一般企业内部控制制度 .................................................................... 13

§3.2 高技术企业内部控制制度 ................................................................ 13

§3.2.1 高技术企业内部控制制度建立的必要性 .............................. 13

§3.2.2 高技术企业内部控制制度增加的内容 .................................. 14

§3.3 两者的初步比较 ................................................................................ 15

§3.3.1 两者内容的比较 ...................................................................... 15

§3.3.2 两者特点的比较 ...................................................................... 16

第四章高技术企业和一般企业内部控制制度案例比较 ................................ 19

§4.1 企业介绍 ............................................................................................ 19

§4.2 两者内部控制制度内容比较 ............................................................ 19

§4.2.1 管理哲学与企业文化 .............................................................. 19

§4.2.2 组织结构与授予权利和责任的方式 ...................................... 20

§4.2.3 人力资源政策及实施 .............................................................. 21

文档加载中……请稍候！
如果长时间未打开，您也可以点击刷新试试。

下载文档到电脑，查找使用更方便

15 积分 4人已下载

立即下载 VIP免费下载

摘要：

1摘要近些年来我国高科技企业蓬勃发展日益壮大，在世界经济技术领域已经具有重要的影响，但是与此同时我们也不得不关注高科技企业所存在的种种问题，其中内部控制制度的欠缺或失效已经成为影响我国高技术企业更快发展的重要壁垒。我国高技术企业屡屡遭受外国企业的国际诉讼如：富士康诉讼比亚迪侵权,台积电诉讼中芯国际通过其原有雇员盗取核心技术,百度遭到MP3音乐网的国际起诉等等事件，在国际市场上都产生了巨大的影响。与此同时近些年来国际市场上也频频出现高技术企业因为其内部控制失效而发生的众多会计造假事件：安然、世通等公司会计丑闻给世界经济带来重要的负面影响。笔者认为造成这类事件的原因是多方面的，其中内部控制制度的不...

展开>> 收起<<

高技术企业和一般企业内部控制制度的比较研究.pdf

共57页,预览6页

还剩页未读，继续阅读

高技术企业和一般企业内部控制制度的比较研究

相关推荐

开通VIP享超值会员特权

作者详情

相关内容

推荐作者

热门标签

举报选择: