会计学院知识库

随着社会经济的不断发展与技术的不断演变，市场中不断涌现出新的风险。在此基础上，学术界开始意识到内部控制执行时离不开风险管理的支持，对企业运营风险管理体系的重视度也在逐渐加深。COSO-2017《企业风险管理框架》将企业风险管理和企业价值紧密关联，关注风险管理与战略、绩效的整合。COSO-2017是在原有风险管理框架的基础之上，进一步更新了风险管理的内涵，提升了人们对全面风险管理的重视度。

信托行业具有高风险与高复杂度的行业特性，由于信托公司的主体会受到信息不对称的影响，并且在金融行业风险高度不确定性与资本逐利性的驱动下，信托公司内部控制的问题也在不断显现，即使再完美的内控制度体系也难以规避内控风险。可见，研究信托公司的内部控制问题是非常必要的。本文将根据国家出台的信托公司内部控制指引，对Z信托公司内部控制体系的有效性展开评价。

本文根据国内外的相关文献，对内部控制和全面风险管理的关系进行了深入分析。基于全面风险管理理论、《企业内部控制基本规范》及配套指引、信托公司内部控制指引，结合Z信托公司内部控制现状以及COSO-2017 五要素相对应的20项基本原则，构建了内部控制有效性评价体系。本文在内部控制评价方法中，使用了层次分析法与模糊综合评价法，发现Z公司尽管目前已有一系列的内部控制制度，但还是在某些设计上存在着缺陷，或者是制度没有被很好地执行。同时，对Z公司存在的问题和原因进行了研究分析，并提出相应的建议，为信托行业的其他企业内部控制评价工作提供参考。

With the continuous development of the social economy and the continuous evolution of technology, new risks are constantly emerging in the market. On this basis, the academic community has begun to realize that the implementation of internal control is inseparable from the support of risk management, and the emphasis on enterprise operational risk management system is gradually deepening. COSO-2017 Enterprise Risk Management Framework closely links enterprise risk management and enterprise value, focusing on the integration of risk management with strategy and performance. COSO-2017 is based on the original risk management framework, further updating the connotation of risk management and enhancing people's attention to comprehensive risk management.

The trust industry has the characteristics of high risk and high complexity, because the main body of trust companies will be affected by information asymmetry, and driven by the high uncertainty of risk and capital profit pursuit in the financial industry, the problem of internal control of trust companies is constantly emerging, even the perfect internal control system is difficult to avoid internal control risks. It can be seen that it is very necessary to study the internal control of trust companies. This article will evaluate the effectiveness of the internal control system of Z Trust Company based on the internal control guidelines issued by the state.

Based on relevant literature at home and abroad, this paper analyzes the relationship between internal control and comprehensive risk management. Based on the comprehensive risk management theory, the Basic Standards for Enterprise Internal Control and its supporting guidelines, the internal control guidelines of trust companies, combined with the current situation of internal control of Z Trust Company and the 20 basic principles corresponding to the five elements of COSO-2017, an internal control effectiveness evaluation system was constructed. In this paper, the analytic hierarchy method and the fuzzy comprehensive evaluation method are used in the internal control evaluation method, and it is found that although Company Z currently has a series of internal control systems, there are still some design flaws, or the system is not well implemented. At the same time, the problems and causes of Company Z were studied and analyzed, and corresponding suggestions were put forward to provide reference for the internal control evaluation of other enterprises in the trust industry.