MBA教育中心知识库

随着社会与企业不断发展，内部控制对企业的重要性也逐渐显现出来。经济持续增长和科技不断更新的现代社会，给企业带来便利的同时，各行各业的全面发展也使企业在市场上的竞争逐渐加强。同时，企业内部由于管理方式更新慢，跟不上发展速度，内外部环境的恶化，使企业运营者承受了很大的压力。企业管理最核心的部分是内部控制管理体系，健全的内部控制体系能够加快企业转型的完成、提高市场占有率和核心竞争力。内部控制评价是企业管理中非常重要的整体性和综合性双强的关联事项，内部控制有效性的提高有助于企业改变自身的内部控制建设，使企业整体管理水平得到提升，进而达到各监管部门以及群众监督的要求，实现企业的可持续发展。

本文以甘肃建投为研究对象，通过分析甘肃建投目前内部控制有效性评价体系的现状，并找出存在的问题。结果发现甘肃建投在内部控制有效性评价过程中，只运用了定性的评价方法，致使评价结果主观性较强，缺乏一定的客观性，同时不能对评价结果进行横向和纵向比较。因此，本文选用熵值法与灰色关联度分析法作为主要方法对内部控制有效性进行评价，从战略、经营、资产安全、财务报告及合法合规性五个目标视角，为甘肃建投构建了新的内部控制有效性评价体系。通过对重新构建的关于甘肃建投内部控制有效性体系进行应用，得知甘肃建投现存的内部控制制度虽然为实现企业内部控制目标起到一定作用，但其有效性处于一般水平，且战略目标在内部控制有效性评价指标体系中所占比例最大，说明战略目标的实现程度对甘肃建投内部控制有效性的影响最强。最后，本文从战略目标、经营目标及资产安全性目标等五个目标出发，给出建立高效的信息反馈渠道、完善审计部门建设及实施独立地内部控制审计监督等提升甘肃建投内部控制有效性的建议，旨在提升甘肃建投内部控制整体有效性水平。

With the continuous development of society and enterprises, the importance of internal control for enterprises has gradually emerged. The modern society with the continuous economic growth and the continuous update of science and technology brings convenience to enterprises, while the comprehensive development of all walks of life also makes the competition of enterprises in the market gradually strengthen. At the same time, due to the slow update of the internal management mode of enterprises, they cannot keep up with the development speed, and the deterioration of the internal and external environment makes the enterprise operators bear a lot of pressure. The core part of enterprise management is the internal control management system. A sound internal control system can accelerate the completion of enterprise transformation, improve market share and core competitiveness. Internal control evaluation is very important in enterprise management integrity and comprehensive double strong related matters, to improve the effectiveness of the internal control can help enterprises to change their own internal control construction, make the enterprise whole management level promotion, and reached the requirements of the regulators and the populace to supervise, realize the sustainable development of enterprises.

 This paper takes Gansu Construction Investment Company as the research object, analyzes the current situation of Gansu Construction Investment Company’s internal control effectiveness evaluation system, and finds out the existing problems. The results show that Gansu Construction Investment Company only uses qualitative evaluation methods in the evaluation process of internal control effectiveness, resulting in strong subjectivity of the evaluation results, lack of certain objectivity, and cannot compare the evaluation results horizontally and vertically. Therefore, this paper chooses entropy method and grey correlation analysis method as the main methods to evaluate the effectiveness of internal control. From the five objective perspectives of strategy, operation, asset security, financial report and legal compliance, a new internal control effectiveness evaluation system is constructed for Gansu Construction Investment Company. Through the application of the reconstructed internal control effectiveness system of Gansu Construction Investment Company, it is known that although the existing internal control system of Gansu Construction Investment Company plays a certain role in realizing the internal control goals of the enterprise, its effectiveness is at an average level, and the strategic goal accounts for the largest proportion in the evaluation index system of internal control effectiveness. It shows that the realization degree of strategic objectives has the strongest influence on the effectiveness of internal control. Finally, starting from five objectives, such as strategic objectives, business objectives and asset security objectives, this paper gives suggestions to improve the effectiveness of Gansu Construction Investment Company internal control, such as establishing efficient information feedback channels, improving the construction of audit department and implementing independent internal control audit supervision, aiming to improve the overall effectiveness of Gansu Construction Investment Company internal control.