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钢铁贸易企业内部控制缺陷认定体系研究——钢贸企业为例I摘要近年来，公司破产或项目巨额亏损的发生，特别是影响经济民生重大的钢贸企业正经历着从辉煌到惨淡、由波峰到波谷的巨大转变，从曾经的“高富帅”到如今的“矮矬穷”。探究其原因不难发现，钢贸企业缺乏一种自我调节和制约的有效管理工具，亟需完善企业内部控制制度。为帮助企业决策者更全面的了解面临的各种经营风险，世界各国政府陆续颁布了相关的法律规范，但是目前国内外制定的涉及内部控制体系和风险监控机制的法律法规很少，各项条例还不够完善，特别是针对钢贸行业的内部控制的相关研究不多，导致该行业诚信危机事件不断爆发，资金问题也持续发酵。因此提高企业财务报表的可靠性和内部控制缺陷类型认定的精确度至关重要，调节好企业管理层对认定缺陷的心态，关键还要依靠完善的内部控制制度。本文详细梳理了内部控制缺陷认定领域中众多学者的研究成果，对其进行了认真的理论解读，参照内部控制五要素、委托代理理论以及信息不对称理论，系统研究了构建内控缺陷认定体系的标准和方法。首先在研究背景、意义、国内外研究现状梳理的基础上，对内部控制、内部控制缺陷、内部控制缺陷相关理论进行了界定，为后文的研究打下坚实的理论基础；其次分析了我国钢贸企业内部控制缺陷认定的现状，从制度、理论、操作、认知四个方面分析了内部控制缺陷存在一系列问题的原因；再次从认定方法、认定内容和标准、认定程序等方面设计一套完整的企业内部控制缺陷认定体系；最后，结合WGS钢贸企业的内部控制的实际情况，从WGS公司应收账款和应付工资两个方面对所设计的认定体系进行了验证，最终确定了WGS公司的内部控制缺陷类别，对其内部控制现状进行分析评价，并提出了相应的完善建议。本文的研究完善了我国内部控制缺陷认定的相关研究，特别是为钢贸企业提供了内控缺陷认定的参考，有助于信息的使用者更好的了解企业内控水平和运营情况。关键词：内部控制缺陷；认定体系；钢贸企业；定量分析；定性分析钢铁贸易企业内部控制缺陷认定体系研究——钢贸企业为例IIAbstractRecentyears,withhappeningofbankruptcyorhugeamountoflosstoprojects,itisobviouslythatitisurgenttoimprovetheinternalcontrolinsideenterprises.Inordertoenhancethepublic’sconfidenceinlistedcompanies,helpdecisionmakersoftheenterprisesrealizingallkindsofbusinessriskstheyarefacingwithinmorewideaspects,superviseandcontroldepartmentsandstaffsinsidetheenterprisesefficiently,governmentsallovertheworldpublishedrelevantlawsandregulationssuccessively.Forenterprises,toimprovethereliabilityofthefinancialstatementsmainlydependsonimpeccableinternalcontrolinstitution.Sofar,bothdomesticandabroad,lawsandregulationsrelatingtointernalcontrolsystemandriskmonitoringmechanismareveryfew,andthetermsneedtobeimproved.Andthissituationleadstofinancialfraudcasesoccurringconstantly.Therefore,todefinethetypeoftheinternalcontroldefectappropriatelyandunderstandfromwhatkindofmentalitythemanagementoriginatedtohandletheidentifieddefectsarethechallengeswearefacingfirstly.Thisarticlereferstoresearchachievementsbothindomesticandabroadininternalcontroldefectsidentifying.Andthisarticlemadeatheoryanalysisontotheachievementsinearnest,anditbasedonfivefactorsofinternalcontrol,entrusttheoryandinformationasymmetrictheory,scientificallystudiedthebuildingofinternalcontroldefectsidentifyingsystem.Firstly,basedoncombingtheresearchbackground,significance,currentresearchstatusallthroughtheworld,thisarticledefinestheinternalcontrol,internalcontroldefects,andinternalcontroldefectsrelevanttheories,andthispartgivestheorysupporttotheresearchafterwards.Secondly,thisarticledeeplyanalysisthecurrentstatusofidentifyingtheinternalcontroldefectsdomestically,andanalysisthereasonofwhyinternalcontroldefectshaveproblemsfrominstitution,theory,operationandperceivingaspects.Andthen,thisarticledesignedasetofintegratedenterpriseinternalcontroldefectsidentifyingsystemfromidentifyingmethods,identifyingdetailsandstandardsandidentifyingprogramaspectsetc,.Inthelast,combiningthephysicaltruthofinternalcontrolofWGScompany,thisarticleproofedthedesignedidentifyingsystemfromaccountsdueandwagespayableofWGScompany,andfinallydeterminedthecategoryofinternalcontroldefectsofWGScompany,analysisandcommentoncurrentstatusofWGScompany,andgaveimprovementadviseaccordingly.Thisarticleprovidesomereferenceregarding钢铁贸易企业内部控制缺陷认定体系研究——钢贸企业为例IIIimprovementsontheidentifyingofinternalcontroldefects,improvethereliabilityandaccuracyofidentifyingofinternalcontroldefects,thiswouldhelpknowingtheenterpriseoperationsituationbetterfortheinformationuser.KEYWORDS:internalcontroldefects,identifyingsystem,steeltradingcompanies,quantitativeanalysis,qualitativeanalysis钢铁贸易企业内部控制缺陷认定体系研究——钢贸企业为例IV目录第1章绪论.......................................................11.1选题的背景及意义.............................................11.2国内外研究现状...............................................21.2.1国外研究现状...................................................................................................21.2.2国内研究现状...................................................................................................31.3研究内容.....................................................51.4研究方法.....................................................61.5创新点.......................................................7第2章内部控制缺陷相关概念及理论分析.............................82.1相关概念界定.................................................82.1.1内部控制的概念..............................................................................................82.1.2内部控制缺陷的概念......................................................................................92.1.3内部控制缺陷的分类......................................................................................92.2内部控制缺陷理论分析........................................102.2.1COSO模型与我国内部控制“五要素”模型...........................................102.2.2委托代理理论.................................................................................................112.2.3信息不对称理论............................................................................................12第3章企业内部控制缺陷认定现状及困境分析........................143.1企业内部控制缺陷认定现状分析................................143.2内部控制缺陷认定的困境分析..................................163.2.1制度困境..........................