1、無內(nèi)部控制論文：出版企業(yè)風(fēng)險(xiǎn)導(dǎo)向內(nèi)部控制研究內(nèi)部控制論文：出版企業(yè)風(fēng)險(xiǎn)導(dǎo)向內(nèi)部控制研究【中文摘要】內(nèi)部控制經(jīng)歷了幾十年的發(fā)展與演進(jìn),逐漸形成了以保障效率、 報(bào)告準(zhǔn)確、 經(jīng)營合規(guī)為主要目標(biāo)的一套相對完整的體系。然而在當(dāng)今全球化、信息化程度日益加深的時(shí)代背景下,企業(yè)面臨的外部環(huán)境變得更加復(fù)雜和不確定,風(fēng)險(xiǎn)管理成為企業(yè)持續(xù)穩(wěn)定發(fā)展的重中之重。尤其是 2000 年以來,一系列企業(yè)舞弊失敗事件的發(fā)生,使人們對企業(yè)風(fēng)險(xiǎn)管理關(guān)注度加深。2004 年,COSO 委員會發(fā)布企業(yè)風(fēng)險(xiǎn)管理整合框架 ,在內(nèi)部控制理念上有了本質(zhì)的突破,它從更寬闊的視野更綜合、更直接地考慮企業(yè)各種風(fēng)險(xiǎn)的影響,關(guān)注企業(yè)的長遠(yuǎn)目標(biāo)和可持續(xù)發(fā)

2、展。企業(yè)必須增強(qiáng)風(fēng)險(xiǎn)意識,更加積極主動去管理風(fēng)險(xiǎn)。 風(fēng)險(xiǎn)導(dǎo)向內(nèi)部控制正是基于此背景環(huán)境下提出的一種現(xiàn)代內(nèi)控模式,它除了關(guān)注傳統(tǒng)的內(nèi)部控制之外,更加關(guān)注企業(yè)風(fēng)險(xiǎn)管理機(jī)制的有效性和公司治理結(jié)構(gòu)的健全性。 在企業(yè)管理運(yùn)作實(shí)踐中將風(fēng)險(xiǎn)管理融入到內(nèi)部控制中,已是發(fā)展的必然趨勢。出版業(yè)是文化產(chǎn)業(yè)里的傳統(tǒng)行業(yè),在我國當(dāng)前形式下機(jī)遇與挑戰(zhàn)并存。 一方面,文化產(chǎn)業(yè)發(fā)展進(jìn)入“黃金期”,出版企業(yè)在此大環(huán)境下正迅速發(fā)展,進(jìn)行改制并上市的企業(yè)一批接一批。另一方面,全球化、數(shù)字化和市場化等外界挑戰(zhàn),新媒體、 數(shù)字出版技術(shù)的出現(xiàn)以及國外出版企業(yè)的引入使出版企業(yè)的市場競爭越發(fā)激烈,企業(yè)面臨的風(fēng)險(xiǎn)也劇增。 然而在此之前,出版企

3、業(yè)多為事業(yè)性質(zhì)單位,由國家撥款,并未完全面向市場,競爭環(huán)境寬松。另外,單個(gè)出版社規(guī)模小,人員崗位有限,并不重視經(jīng)營風(fēng)險(xiǎn),因而更無不重視內(nèi)部控制建設(shè)。如今,出版企業(yè)成為市場主體,自主經(jīng)營,自負(fù)盈虧,在機(jī)遇與挑戰(zhàn)面前,如何實(shí)現(xiàn)企業(yè)的生存與發(fā)展,成為其考慮的首要問題。 為了更好地生存和發(fā)展,在競爭中立于不敗之地,出版企業(yè)需建立現(xiàn)代化的內(nèi)部控制體系。 因此,加深對內(nèi)部控制的研究,建立一套科學(xué)、 適用于出版企業(yè)的風(fēng)險(xiǎn)導(dǎo)向內(nèi)部控制體系具有很強(qiáng)的現(xiàn)實(shí)意義。本文正是基于此而創(chuàng)作的。本文共分為六大部分。第一部分,主要介紹論文選題的背景、 意義,綜述了國內(nèi)外相關(guān)文獻(xiàn),說明本文的研究思路、研究方法和創(chuàng)新點(diǎn)。第二部分

4、,闡述相關(guān)基本理論,包括內(nèi)部控制的定義、內(nèi)部控制的發(fā)展歷程、企業(yè)風(fēng)險(xiǎn)管理理論以及內(nèi)部控制與企業(yè)風(fēng)險(xiǎn)管理之間的關(guān)系。第三部分,為出版企業(yè)相關(guān)概述。描述了出版企業(yè)的相關(guān)概念,企業(yè)當(dāng)前發(fā)展概況以及內(nèi)部控制現(xiàn)狀,最后提出出版企業(yè)構(gòu)建風(fēng)險(xiǎn)導(dǎo)向內(nèi)部控制體系的必要性。第四部分,在前述理論的引導(dǎo)下,構(gòu)建出版企業(yè)風(fēng)險(xiǎn)導(dǎo)向內(nèi)部控制框架體系,包括風(fēng)險(xiǎn)導(dǎo)向內(nèi)部控制的構(gòu)建原則、內(nèi)容框架及其保障措施。第五部分,案例分析,選取時(shí)代出版?zhèn)髅焦煞萦邢薰緸槔?對其風(fēng)險(xiǎn)導(dǎo)向內(nèi)部控制體系的運(yùn)用進(jìn)行分析。第六部分,研究結(jié)論和研究不足及展望。本文的特色和創(chuàng)新點(diǎn)在于,將風(fēng)險(xiǎn)導(dǎo)向內(nèi)部控制理論應(yīng)用于出版企業(yè),結(jié)合我國出版企業(yè)快速發(fā)展的現(xiàn)狀,

5、以其經(jīng)營過程中面臨的各種風(fēng)險(xiǎn)因素為導(dǎo)向,構(gòu)建了適合出版企業(yè)的風(fēng)險(xiǎn)導(dǎo)向內(nèi)部控制框架體系,以有效防范出版企業(yè)的風(fēng)險(xiǎn),實(shí)現(xiàn)出版企業(yè)的發(fā)展目標(biāo)。這不僅為內(nèi)部控制理論與實(shí)踐研究提供了一例,同時(shí)其他企業(yè)可以對比借鑒。【英文摘要】After decades of development and evolution, as無the main targets of guarantee efficiency, reports accurately,management compliance, internal control gradually formed a setof nearly complete sys

6、tem. However, nowadays, under thebackground of globalization and information, the externalenvironment of enterprises has become much more complex anduncertain, enterprise risk management becomes more important.Especially since 2000 a series of enterprise fraud and failureincidents had happened, peop

7、le pay more attention on enterpriserisk management. In 2004, the COSO committee promulgated theEnterprise Risk Management-Integrated Framework. Thisessentially broke through the previously internal controlconcepts. It inspects the risks of enterprise from a wider,morecomprehensive and more directly

8、view, all about of enterprises long-term goal and sustainable development. Enterprise muststrengthen risk awareness and manage risk more actively.Risk-oriented internal control just based on this background.It is a modern internal control mode. It pays more attentionto the effectiveness of the enter

9、prise risk managementmechanism and the sanity of the corporate governance structure,not just on the traditional internal control. There will be aninevitable trend that risk management and internal control mixtogether in the enterprise management operation無practice.Publishing is the traditional type

10、of operation incultural industry. In Chinas current environment, there areboth opportunities and challenges to publishing industry. Onthe one hand, as the cultural industrys development isentering the “golden period”, publishing companies aredeveloping rapidly. A lot of companies has changed themana

11、gement mode and come into the market. On the other hand,the challenge of globalization,digital and marketization, theintroduction of foreign publishing companies, like all of thismade the market competition of publishing companies crazy. Thepublishing enterprises risks are also rising dramatically.Y

12、et before this, publishing enterprises were institutionalorganization,state funding, not fully facing market and thecompetitive environment of them loosely. In addition, a singlepublishing unit is a very small scale and personnel post limited.It did not pay attention to business risks, not even thei

13、nternal control construction. But nowadays, publishingenterprises have become the markets main body, independentoperation, financial self-sufficiency, facing the aboveopportunities and challenges, the survival and development ofenterprises, becoming the primary issue. In order to surviveand develop

14、preferably and competition invincible, publishing無companies need to establish a modernized internal controlsystem. Therefore, deepening the research of internal controland establishing a set of scientific, applicable risk-orientedinternal control system to the publishing company seems strongpractica

15、l significance. This paper just creats based on it.Thisarticle is divided into six parts. The first part, mainlyintroduces the background and realistic significance of thepaper,The related literature at home and abroad,the researchideas, research methods and innovations. The second part,expounds the

16、 basic theory, including the relevant internalcontrol definition, internal control development, theenterprise risk management theory, the relationship betweeninternal controland the enterprise risk management. The thirdpart, about the publishing enterprises related overview.Describes the related con

17、cepts of publishing enterprises,enterprise development situation and current situation ofinternal control, finally the necessity of constructingpublishing enterprisesrisk-oriented internal control system.The fourth part, under the guidance of the foregoing theory,constructing risk-oriented internal

18、control framework system,including constructing principle, system itself containingcontent and its implementation steps, security measures. The無fifth part, case analysis, selecting times publication mediumCo., LTD as an example, the analysis is according torisk-oriented internal control system. The

19、sixth part,research conclusion, research limitation and prospect.Thecharacteristic and innovation of this paper is appling therisk-oriented internal control theory in the publishingindustry. As the guidance of risk, we construct the publishingenterprises internal control framework system, in order torealize the deve