关于企业内部控制系统的设计研究(英文版)A Study on Design of Enterpris

InternationalJournalofBusinessandManagementJune,2006companydisclosure.ThisisespeciallyrelevantinNewZealandwherefinancialstatementsofacompanymustnotonlycomplywithaccountingstandardsbutalsorepresentatrueandfairview.However,theresultsofthissurveyshowthatthereisstillawidespreadbeliefamongaccountantsthatcompaniesmustdiscloseonlythelegallyrequiredminimuminformation.Thisdisclosurebeliefamongaccountingpractitionersmayimplythat,additionaldisclosures,whichmaybeessentialforpromotingcorporatetransparency,arepossibleonlythroughregulation.ReferencesInstituteofCharteredAccountantsofNewZealand(ICANZ).(2002).CorporateTransparency–MakingMarketsWorkBetter.InstituteofCharteredAccountantsofNewZealand,Wellington.Neuman,W.L.(2000).SocialResearchMethods:QualitativeandQuantitativeApproaches.Boston:AllynandBacon.**************************************************************************************AStudyonDesignofEnterpriseInternalControlSystemLichunWuDepartmentofPlanningandAccounting,ZhonghaiPetrochemistryCo.,Ltd.DongfangCity,Hainan572600,ChinaAbstractIncreasedattentionhasbeendevotedtoenterpriseinternalcontrolsystembyacademeandbusinessworld.Themainreasonsforthiscanbedividedintotwoaspects:first,itisaresultofcompulsionbyrelatinglawsandregulations,forexample,AccountingLawattachesmuchimportancetotheestablishmentofenterpriseinternalcontrolsystem,InternalAccountingControlCriteriaandSeveralRegulationsConcerningtheReinforcementofAccountingControlonMoneyCapitalissuedbyMinistryofFinanceaswellastheRegulationofPublicInformationDisclosureforSecuritiesCompaniesissuedbyChinaSecuritiesRegulatoryCommissionallmakehardrulesforenterprisestoestablishandimprovetheirinternalcontrolsystems;secondly,internalcontrolsystemispropitioustotheinternalmanagementofenterprisessoastohelpthemachievetheaimsofhighefficiencyandmeasuringuptostandards.Designofenterpriseinternalcontrolsystemistheconundrumandendresultofstudyoninternalcontrolofenterprises,sothispaperprobedintothedesignofenterpriseinternalcontrolsystembasedonthefactthatmostChineseenterpriseshavenostrictinternalcontrolsystemorhavepoorlyperformedinternalcontrol.Keywords:internalcontrolsystem,internalaccountingcontrol,feedbackEnterpriseinternalcontrolsystemEnterpriseinternalcontrolsystem,inwhichtheshareholderactsasfinalcontrolsubjectwhileboardofdirectors,managers,internalofficesandthewholepersonnelactascontrolsubjectsandcontrolledobjectsaccordingtotheirownlevels,istobeanintegralpartofenterprise’svariousrulesandpoliciestoensuretheenterprisetodeveloptowarditsfinalobjectivesthroughtheinformationintegrationbetweenboardofdirectors,managers,internalofficesandthewholepersonnel.Enterpriseinternalcontrolsystemincorporatestwoadministrativelevelsi.e.themanagementstructureandmanagementsystem.Theimmergenceofinternalcontrolsystemgoestogetherwithcompanymanagement.Thesegregationof58InternationalJournalofBusinessandManagementJune,2006ownershipandmoderncorporationmanagementbehaveasanauthorizationprocessofbondcontrolrights,thatis,shareholderastheownerofenterpriseonlyreservesminorrightssuchaselectingdirectors,enterpriseincorporation,issueofnewstocksbutauthorizemostrightstoboardofdirectors;theboardofdirectorsonlyreservesthecontrolrightsofengagingordismissinggeneralmanagersandstrategicdecisionsonimportantinvestmentbutauthorizedailyproduction,marketingandpersonneltomanagersofcompany.Theagent-costproblemcausedbyprofessionalmanagersubstitutingownertocontrolenterpriseoperationand‘ControlbyInsiders’problemcausedbymoralriskandadverseselectionofagentsmaketheenterprisemanagementmechanismbehaveasthearrangementofresponsibility,rights,interestsandtherestriction-balancemechanismamongshareholders,boardofdirectorsandmanagers,andthisisthefirstlevelofenterpriseinternalcontrolsystem.Aseriesofpolicies,regulationsandorganizationalproceduresestablishedbymanagementdepartmentofenterpriseforthepurposeofaccomplishingtheobjectiveshandedoverfromboardofdirectorsconstitutethesecondlevelofenterpriseinternalcontrolsystem.Themainpurposeofenterpriseinternalcontrolsystemistoachieveobjectivesofhighefficiencyandmeasuringuptostandardssoastorealizetheobjectiveofmaintenanceandappreciationofowner’sassetsvalue.Enterpriseinternalcontrolsystemformsalargecomplexsystemwithdifferentlevelsbywhichthefinalobjectiveofenterpriseisdecomposed.Thelargesystemhasitsfinalobjectiveandeachsubsystemhasobjectivethatisinheritedfromlargesystem.Optimizedcontrolisrealizedineachsubsystemaccordingtoitsobjectivewhilethecontroloflargesystemisachievedbycoordinatingthesubsystems,specifically,itfunctionsasfollows:eachleveloftheinternalcontrolsystemcanonlycontrolactivitiesofitssubordinatelevel,andonlythelastlevelofsubsystemdirectlycontroltheoperationofthesystemwhilethesuperiorlevelsjustfunctionascoordinators.WaysofinternalcontrolofenterpriseEnterpriseinternalcontrolsystemwhichisbaseonthecoordinationanddecompositionofthelargecomplexsystemofenterpriseshouldbecarriedoutbymultilevel.Inpractice,itcanbecarriedoutinthewayofoptimizationofmultilevelobjectiveswhichiscoordinatedanddecomposedinonepointofview,andinthe