基于 COSO－ERM 框架的 W 公司内部 控制有效性评价研究

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作者	李冠蕊
姓名汉语拼音	Li Guanrui
学号	2020000008189
培养单位	兰州财经大学
电话	15890625190
电子邮件	1154295392@qq.com
入学年份	2020-9
学位类别	专业硕士
培养级别	硕士研究生
一级学科名称	审计
学科代码	0257
第一导师姓名	王宁郎
第一导师姓名汉语拼音	Wang Ninglang
第一导师单位	兰州财经大学
第一导师职称	副教授
第二导师姓名	张建红
第二导师姓名汉语拼音	Zhang Jianhong
第二导师单位	甘肃省电力投资集团有限责任公司
第二导师职称	高级会计师
题名	基于 COSO－ERM 框架的 W 公司内部控制有效性评价研究
英文题名	Research on the effectiveness evaluation of internal control of W company based on COSO-ERM framework
关键词	COSO-ERM 框架内部控制有效性房地产业 W 公司
外文关键词	COSO-ERM framework ; Internal control ; Effectiveness ; Real estate industry W company
摘要	摘要房地产行业深受我国社会公众的广泛关注，是国民经济的重要支柱。随着我国经济的蓬勃发展，给我国房地产行业带来无数机遇的同时，也相继带来更多的挑战。由于房地产公司深受政策的影响，随着政策的加速出台，房地产行业的风险也会随之增加。在面对宏观调控、市场经济环境变化所产生的风险时，房地产公司需要构建健全的内部控制制度来保证公司的经营效果。然而，由于房地产企业财务信息的广泛性和复杂性，使得公司信息沟通困难、房地产内控制度的实施难度较大。因此，公司应该整体考虑内部控制管理水平，构建一套符合自身发展的内部控制评价体系，迅速发现并改进企业内部管理中存在的问题。本文所选案例企业为房地产业最具代表力的 W 公司，以住宅开发和物业服务为主营业务。首先，本文通过对相关文献整理，总结出国内外关于内部控制制度、内部控制有效性以及有效性评价体系三个方面的研究状况。然后，对内部控制相关理论进行介绍，并把 COSO-ERM(2017 版)框架作为 W 公司内部控制评价的指标体系，通过层次分析法计算其指标权重，运用模糊综合评价方法计算各评价指标得分情况。最后，通过评价结果对 W 公司内部控制存在的问题及原因进行详细分析，同时针对 W 公司内部控制设置的不合理之处ᨀ出完善建议。本文的研究表明：(1)W 公司内部控制有效性水平虽然处于中等状态，但很多方面仍存在不合理之处，仍需进一步完善和优化；(2)通过对 W 公司内部控制有效性评价结果综合分析，得出“信息、沟通与报告”要素得分最低，说明该公司对于外界披露的信息质量较差、披露方式较不完善、信息系统的平台构建不够健全；(3)W 公司应该根据本文相应的结果分析和对策，进一步完善内部控制制度，增强内部控制有效性，从而ᨀ升公司应对风险能力，助力公司持续健康发展。关键词：COSO-ERM 框架内部控制有效性房地产业 W 公司
英文摘要	Abstract The real estate industry is widely concerned by the public in China and is a vital pillar of the national economy. As our economy has been on the rise, it has opened up countless possibilities for the industry, yet has also posed numerous difficulties. As real estate companies are deeply affected by policies, the risks in the real estate industry will increase as policies are accelerated. In the face of the risks arising from macroeconomic regulation and changes in the market economic environment, real estate companies need to build a sound internal control system to ensure the effectiveness of their operations. However, the extensive and complex nature of financial information in real estate companies makes it difficult to communicate information and implement internal control systems in real estate. Therefore, the company should consider the level of internal control management as a whole, build a set of internal control evaluation system in line with its own development, and quickly identify and improve the problems in the internal management of the company. The case company selected for this paper is W Company, the most representative force in the real estate industry, with residential development and property services as its main business. Firstly, this paper summarises the research status of three aspects of internal control system, internal control effectiveness and effectiveness evaluation system at home and abroad by collating relevant literature. Then, the theories related to internal control are introduced and the COSO-ERM (2017) framework is used as the index system for the evaluation of internal control of Company W. The weights of its indexes are calculated through the hierarchical analysis method and the fuzzy comprehensive evaluation method is applied to calculate the scores of each evaluation index. Finally,the evaluation results were used to analyse in detail the problems and causes of the internal control of Company W, and to propose suggestions for improvement of the unreasonable internal control settings of Company W. The study shows that although the level of effectiveness of internal control of Company W is medium, many aspects are still unreasonable and need to be further improved and optimised; (2) A thorough examination of the assessment outcomes of Company W's internal control's efficacy was conducted. it is concluded that the element of "information, communication and reporting" has the lowest score, which indicates that the company has a poor understanding of the quality of information disclosed to the outside world. (3) Company W should further improve its internal control system and enhance the effectiveness of internal control based on the analysis of the results and countermeasures in this paper, so as to enhance the company's ability to cope with risks and contribute to its sustainable and healthy development. Key words: COSO-ERM framework; Internal control; Effectiveness; Real estate industry W company
学位类型	硕士
答辩日期	2023-05-21
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	72
参考文献总数	63
馆藏号	0005301
保密级别	公开
中图分类号	F239/200
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/34207
专题	会计学院
推荐引用方式 GB/T 7714	李冠蕊. 基于 COSO－ERM 框架的 W 公司内部控制有效性评价研究[D]. 甘肃省兰州市. 兰州财经大学,2023.

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