会计学院知识库

摘 要

2004年之前，美国发生多起财务舞弊事件，给相关利害关系人造成了重大损失。COSO 委员会认为，原有的内控框架已经不能满足需要，于是，COSO 委员于2004年发布了风险管理框架，从此以后内部控制进入全面风险管理阶段。十几年过去，随着社会经济的快速进步和发展，风险的复杂性已经发生了重大的变化，新环境和新技术的不断演变，也导致新的风险层出不穷。因此，2017年COSO委员会再次更新风险管理框架。与此同时，我国也紧跟国际趋势，发布《企业内部控制基本规范》和配套的指引。内部控制对企业经营管理和可持续发展举足轻重，但是我国证券市场监管政策相对滞后，许多上市公司在上市之初就一再挑战监管底线，一些企业执行内部控制时，公司的高层特别是一把手会游离在内部控制之外，这样的情况使内部控制的有效性打折。当领导层带头突破内部控制时，为全员逃避企业内控树立了负面的榜样，为企业某些控制环节失效埋下了隐患。因此，单纯的内部控制体系已经不再适应一个企业的长期地发展和经营，基于风险管理的内部控制成为热点研究。

本文选取的案例企业是藏格控股，由于企业的内部控制存在重大缺陷，如非公允关联交易，违规担保、多次更改财务报告等，对企业的声誉等造成了严重的负面影响。本文从风险管理的角度，发现了其存在内控缺陷的原因主要是企业高管缺乏风险管理意识、股权过于集中、战略与目标设定过高、重大事项风险评估不足、信息沟通与报告不通畅以及内部审计监督不到位等。最后基于原因分析，对藏格控股的内部控制如何改进和完善提出了建议。

Abstract

Before 2004, there were many incidents of financial fraud in the United States, causing heavy losses to the public. The COSO committee believed that the original internal control framework could no longer meet the needs at the time. Therefore, they started new research and publicized the risk management framework. Since then, internal control has entered the section of ERM. After a period of time,the old version of risk management has become outdated. For as much, in 2017, the COSO committee updated the framework again. At the same time, the relevant departments of our country have also followed the international trend and presented the Solid Norms and ensuing qualifications, following the international trend.And the significance of internal control over firm management shouldn’t be underestimated. However, our country’s securities market regulatory policy is lagging behind. Many listed companies have repeatedly challenged the bottom line of regulation at the beginning of their listing. When some companies implement internal control, the company’s top executives, especially the top leaders, will drift away from internal control,even they use internal control as a trick of controlling the company . The consequence is that the internal control cannot exert its due effect. When the leadership takes the lead in breaking through internal control, it sets a bad "tone" for all employees and creates hidden dangers for the failure of certain control links. Therefore, the pure internal control system is no more suitable for the timeless development and operation of a firm, and the internal control based on ERM has become a focused research field of research.

The case firm selected in this tractate is Zangge . Due to significant malformed control procedures, financial reporting multiple changes, such as the enterprise's reputation caused serious influence, such as non-fair related transactions、violation guarantee and financial reporting multiple changes etc. such as the enterprise's reputation caused serious influence Because these are unusual circumstances. As a member of the COSO2017, this article has unearthed some justifications, except for an undue concentration of the controlling shareholder's equity、a high level of strategy and target setting、an ineffective risk assessment of significant events、an absence of effective information communication channels, and audit department staffers who did not take their responsibilities seriously. Finally, this article offers some recommendations, such as synchronizing target setting with the firm's present predicament, enforcing a risk-oriented audit, and so on.