al股份有限公司内部控制制度的设计与研究

上海交通大学硕士学位论文AL股份有限公司内部控制制度的设计与研究姓名：陆峰申请学位级别：硕士专业：会计指导教师：杨朝军20090524ALCOSOTHERESEARCHANDDESIGNOFALCOMPANYOFINTERNAICONTROLABSTRACTInternalcontrolisaproductionofsocietyitisaimportantmannerofenterprisemanagement.Therearelargeprogressoninternalcontrolcontent.Thetheoryofinternalcontrolwhichstartstodevelopfromlastcentury30’sinoverseashasalreadyformedonemorecompletesystemIntheory,thedefinitionofinternalcontrolinCOSOreportisthemostauthoritativeanditsapplicationisthemostwidespreadmanytheoriesaboutinternalcontrolestablishanddevelopsfurtherbaseonthisdefinitionBecausetheresearchoninternalsysteminourcountryislatetheoverseasenterpriseknowmarketeconomymorethoroughthanthedomesticenterprisetheresearchoninternalcontrolsysteminwesterneconomicaldevelopedcountryismorethoroughthanthedomesticresearchandtheoverseasenterpriseinactualusingalsosurpassesthedomesticenterpriseSowehavetostrengthentheenterpriseinternalcontrolestablishmentandmakeittobeperfectifourcountryenterprisewanttolocateinvinciblepositioninthefutureAtpresentitisnecessarytostrengtheninternalcontrolresearchspeciallyweshouldstrengthentheresearchonpracticeinternalcontro1ProvidesthetheorybasisandthepracticeexperiencethroughthepracticeresearchfortheenterpriseitishelpfultoestablishtheperfectinternalcontrolsystemtotheenterpriseandstrengthentheinternalenterprisemanagementThemaingoalofthethesisisthatwemakeadiscussiononhowtoestablishandperfectthesciencepracticeinternalcontrolsystemandcausetheenterpriseinternalcontroltobemoreperfectbyresearching.Accordingtothefactsoftheenterprisecombinestherelatedtheoriesoninternalcontrol.wegivesomegoodadvicestosolvetheproblemofleadershipmanagementandbusinessprocess.TheimprovingmethodstosolvetheaboveproblemsTheyaretoestablishandperfectleadership,theadministrationinstitutionsofinternalcontrol,thedifferentbusinessprocess.Bythesemethodstheinstitutionsofinternalcontrolofthisenterprisecanbemorereasonableandperfect,moresuitableforitspresentfacts,Moreoperableandhelpfultoachievegoalsofenterprise.KWYWORDSInternalcontrolEnterprisePracticeresearch200952420095242009524AL-1-AIG,,AL-2-,:1.11.1.1(2040)40(KoehlerSDictionaryforAccountant)1912RH1.1.2(Internalcontrol)(204070)20301929(FRB)AL-3-(VerificationofFinancialStatements)1936(ExaminationofFinancialStatementsbyIndependentPublicAccountants)194950195319+1958AICPA()1963(CAP)23SAP(StatementofAuditingProcedure)No331.1.3(Internalcontrolstructure)(2080-90)20801986(INTOSAI)121988AICPA55(SASNo55)198855AL-4-1992(Treadway)(AAA)(AICPA)(IIA)(FEI)(IMA)COSO(CommitteeofSponsoringOrganizations)1994COSOCOSOTZCOSOCOSOCOSO19941.1.4(internalcontrolintegratedframework)2090)20901992(Treadway)(AAA)(AICPA)(IIA)(FEI)(IMA)COSO(CommitteeofSponsoringOrganizations)1994COSOCOSOTZCOSOCOSOAL-5-1994199678(SAS78)COSO19971198855(SAS55)1.1.5enterpriseriskmanagementintegratedframework)21)20027(SOX)SOXCOSO20049COSO2005(IAASB)23IAASBAL-6-1.22080209020E1.2.11.2.1.1(2001)(2004)(2002)(2005)AL-7-,1997,,,,(2004)1.2.1.2(2001)(2001)(2001)(2001)COSO2001520027(2000)(2001)(2004)(2004)(2004)(2002)(20032003)1.2.1.3,(2002),(2003),(2004)(1994--2006)AL-8-(AHP)(2007)(2002)1.2.21.2.2.11986,199719,,,;19971,;1999200011,,,;2001(),1.2.2.2,200229,200212()()()()2003COSO,5,,,,COSOAL-9-2006220062151211,,20062006715(CICSC)30200611117,,,,,,,,2020()AL-10-1.392001(Treadway)(COSOAAAAICPAIIAFEIIMA)1992199412351996AICPA78(SAS78)COSO19971198855(SAS55)1.3.1COSO1.3.2()AL-11-COSO1.3.31.3.3.11973(ForeignCorruptPracticeAct)2720016221.3.3.2AL-12-1.42002404?1.4.1,,,,,,,,,AL-13-1.4.21.4.3()()COSO?AL-14-20802.12.1.1201929(FRB)(VerificationofFinancialStatements)1936(ExaminationofFinancialStatementsbyIndependentPublicAccountants)194920501963231994()AL-15-()2.1.2192030MS7821AL-16-21()8781545l7863434248212.1.3()COSO()()AL-17-62820097191%(84%)(63%)57%76%2.22.2.12007146200717%146139200716%2-22007A2-2862146139100%17%16%AL-18-95%20071391)139471801550914972)13910713929873200712.83%0.570.493)139(70)35%4)1395043(29%),4(33%)3(12%)2.2.25-3:2-37249%6645%32%11%43%2.2.3200799(68%)2-4AL-19-2-41611%()2618%1410%-()43%3826%2.32-512485%2215%11176%2114%75%75%12284%2416%8556%6144%3927%43%10370%AL-20-,,,:2.3.1-()2.3.2SOX2.3.31)2)3)4)5)6)7)8)9)10)2.3.4146AL-21-2.3.5AL-22-ALAL200172006123103.42006223,,,2007123124,0008,151.20339615848807240,000.000()70020077,?AL3.1,AL-23-3.2ALIS09001HACCPGMPTSA,,,AL-24-AL3.3AL3.4AL3-1AL-25-3-1AL-26-3.5ALAlAL3.5.13-211;2;31;21(),,,,,23/,4(),5AL-27-212;3;4;5,;6,,1/,212,;3;4563/1/21AL-28-/,;241,2,1,,2,,,51/1,,AL-29-2(/)611,,,;2/,(),,,,/,AL-30-3.5.23-311,,1,,;2,,,,,211,;2AL-31-3,1;223;3,4,,;5,41,,,2,10,,1,;2AL-32-3.5.33-41121,,(,);2()()()11,,21,23AL-33-21;2,1();2,,,;3AL-34-3.5.43-511,,,;2,.21;2,,AL-35-3.5.53-611,2()(),1,,,,3,,/,,,,AL-36-3.5.63-71,1,/;2.,,1,;2,;3,(),,,,AL-37-3.5.73-811,12,,,();3,;4,2();AL-38-312/1()234()(changelog)l5()AL-39-41;21,,;2,;3,;4;5;6,,;AL-40-3.5.8AL30101723-9AL3-91123161492251111123610622121083017312195620262101354221272217541686317AL-41-AL4.1AL4-112341234123456789AL-42-4.1.1()1234567891.2.3.4.1.2.1.2.1.2.1.2.AL-43-10)(11),12)4.1.2AL-44-4.1.3AL-45-4.1.4()AL-46-4