导　　师： 李映照

学科专业： 1251

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 随着全面风险管理和内部控制理念的引入，以及中央国资委、财政部、审计署等六部委的强制要求，内部控制评价已经在国内各大企业中逐步实施。而其因其具有风险导向性以及对管理细节的关注，已经逐步得到追求精细化管理的企业高层所认同和追求的管理手段。但内控评价目前在多数企业中还是一套附加于业务操作的监控手段，如何让其真正融入企业管理中与业务操作充分结合，发挥其在企业管理中的监控和指导功能，已经成为理论界和实践界关注的重点，也引发了企业不断的研究和探索。 广州市地下铁道总公司围绕风险导向以及模拟生产管理上的“看板管理”模式，逐步形成了一套较完善的内控评价程序，通过系统的评价并将评价过程和结果记录为内控制度，实现了内控评价从点到面的转变，并较有效地关注到各业务流程中流程节点、风险点、控制程序、授权方式以及不相容职务等细节，使之成为业务操作人员手上的操作手册，较有效地使内控评价应用到企业管理中去。 本文在相关理论研究的基础上，对广州地铁相关材料进行查阅，并进行了访谈，以对其内控评价制度的构建过程及应用方式为着眼点，分析其内控评价制度全面性、系统性和科学性，以及内控评价制度与公司业务管理相互促进的特点，以及其能够顺利推行的原因，借此分析希冀从中提炼经验，帮助正在探索应用内控评价手段推动企业管理精细化的企业更有效的实施内控评价工作及应用。 本文认为，广州地铁作为国有企业中内控评价理念应用的先行者，在围绕公司业务流程的风险，通过构建和应用内控评价手册，使之成为企业运作的一部分上做了有益的尝试，虽然仍有不尽完善的地方，但大体上看，其在企业应用内控评价上有了较大的突破，可以成为一种有效的经验进行推广。同时，本文也在分析总结出：从微观角度上看，内控评价手册的搭建和应用首先需要有一个完善的内控体系作支撑，要有效应用核心在于充分考虑企业业务流程实际，从宏观角度上看，企业管理的精细化和高效化首先需要打破对单一流程的管理和优化，而是应该从全局视角优化各流程间的接口，另外，企业管理程序的优化也有赖于各业务部门间的高效配合。 With the introduction of the comprehensive risk management and internal controlconcept, as well as the demand by six ministries, like SASAC, the Ministry of Finance of thePeopleRepublic of China, National Audit Office of People of Republic of China, the internalcontrol evaluation has been implemented gradually in most of the large enterprises in China.Due to the risk-leading function and its details management of the evaluation of internalcontrol risk management, internal control evaluation meets the approbation, and also becomesthe controlling by those the top management which pursues the detail-management byincreasingly. However in nowadays, the evaluation internal control still only is an additionalsupervising method for its business conduct in most of enterprises. The evaluation internalcontrol has became a major concern, which is be with the questions the how to make theevaluation of internal control be fully integrated with business conduct, how to make itsmonitoring and leading functions in the business conduct process to be functioning adequately,in the theory and practice, and it also attracts research by the enterprises constantly. The internal control evaluation system in Guangzhou Metro Corporation had beenevolved over be more and more sophisticated by focusing on its risk-leading function andthe simulation of Dashboarding Management of the production management. The internalcontrol manual, which is the record of the evaluation of system and process by a scientificevaluation, makes the internal control evaluation become more comprehensively, and focuseson Process Nodes, Risk Points, Control Procedures, authorization and incompatible duties,etc., effectively. Internal control manual becomes succinctly for the operator and also makeinternal control evaluation be more high-performance in the business management. According to the relative-theoretical-study of internal control evaluation, therelative-information-consulted of internal control manual construction and operation inGuangzhou Metro Corporation, the interview of the relative operators, the constructionprocess and the application of the internal control manual, Internal control evaluation systemof Guangzhou Metro Corporation is analyzed in this paper with the following points: first, itscomprehensiveness, systematicness and scientificalness; secondly, outstanding characteristicof mutually improvement between internal control manual and business management; thirdly,its successful-launched reason. With this analysis and the successful experiences, make theinternal control evaluation be more high-performance and applicable for the top managementwhich is trying to established detail-management. In this paper, Guangzhou Metro Company is the one, that a state-owned enterprise starts its internal control evaluation in advance. According to its own risk nodes of businessprocesses, a internal control evaluation was constructed and applied, and run well in part of itsbusiness management. Although it’s not sophisticated, but generally, it makes a breakthroughin internal control evaluation files. In the other side, in microscopic view,a internal controlsystem is needed in internal control evaluation manual construction and application, whichshould adequately consider the operation processes. In the other side, detail-management andeffective-management should not be considered in single process management, it should bemore comprehensive. In addition, an optimized business management program also dependson the efficiency cooperation between different departments in the company.

关 键 词： 内部控制评价 企业管理 风险控制 制度构建与应用 广州地铁

分 类 号： [F572.88 F570.5]

领　　域： [经济管理] [经济管理]