内部控制论文：出版企业风险导向内部控制研究

内部控制论文：出版企业风险导向内部控制研究【中文摘要】内部控制经历了几十年的发展与演进,逐渐形成了以保障效率、报告准确、经营合规为主要目标的一套相对完整的体系。

然而在当今全球化、信息化程度日益加深的时代背景下,企业面临的外部环境变得更加复杂和不确定,风险管理成为企业持续稳定发展的重中之重。

尤其是2000年以来,一系列企业舞弊失败事件的发生,使人们对企业风险管理关注度加深。

2004年,COSO委员会发布《企业风险管理——整合框架》,在内部控制理念上有了本质的突破,它从更宽阔的视野更综合、更直接地考虑企业各种风险的影响,关注企业的长远目标和可持续发展。

企业必须增强风险意识,更加积极主动去管理风险。

风险导向内部控制正是基于此背景环境下提出的一种现代内控模式,它除了关注传统的内部控制之外,更加关注企业风险管理机制的有效性和公司治理结构的健全性。

在企业管理运作实践中将风险管理融入到内部控制中,已是发展的必然趋势。

出版业是文化产业里的传统行业,在我国当前形式下机遇与挑战并存。

一方面,文化产业发展进入“黄金期”,出版企业在此大环境下正迅速发展,进行改制并上市的企业一批接一批。

另一方面,全球化、数字化和市场化等外界挑战,新媒体、数字出版技术的出现以及国外出版企业的引入使出版企业的市场竞争越发激烈,企业面临的风险也剧增。

然而在此之前,出版企业多为事业性质单位,由国家拨款,并未完全面向市场,竞争环境宽松。

另外,单个出版社规模小,人员岗位有限,并不重视经营风险,因而更不重视内部控制建设。

如今,出版企业成为市场主体,自主经营,自负盈亏,在机遇与挑战面前,如何实现企业的生存与发展,成为其考虑的首要问题。

为了更好地生存和发展,在竞争中立于不败之地,出版企业需建立现代化的内部控制体系。

因此,加深对内部控制的研究,建立一套科学、适用于出版企业的风险导向内部控制体系具有很强的现实意义。

本文正是基于此而创作的。

本文共分为六大部分。

第一部分,主要介绍论文选题的背景、意义,综述了国内外相关文献,说明本文的研究思路、研究方法和创新点。

第二部分,阐述相关基本理论,包括内部控制的定义、内部控制的发展历程、企业风险管理理论以及内部控制与企业风险管理之间的关系。

第三部分,为出版企业相关概述。

描述了出版企业的相关概念,企业当前发展概况以及内部控制现状,最后提出出版企业构建风险导向内部控制体系的必要性。

第四部分,在前述理论的引导下,构建出版企业风险导向内部控制框架体系,包括风险导向内部控制的构建原则、内容框架及其保障措施。

第五部分,案例分析,选取时代出版传媒股份有限公司为例,对其风险导向内部控制体系的运用进行分析。

第六部分,研究结论和研究不足及展望。

本文的特色和创新点在于,将风险导向内部控制理论应用于出版企业,结合我国出版企业快速发展的现状,以其经营过程中面临的各种风险因素为导向,构建了适合出版企业的风险导向内部控制框架体系,以有效防范出版企业的风险,实现出版企业的发展目标。

这不仅为内部控制理论与实践研究提供了一例,同时其他企业可以对比借鉴。

【英文摘要】After decades of development and evolution, asthe main targets of guarantee efficiency, reports accurately, management compliance, internal control gradually formed a set of nearly complete system. However, nowadays, under the background of globalization and information, the external environment of enterprises has become much more complex and uncertain, enterprise risk management becomes more important. Especially since 2000 a series of enterprise fraud and failure incidents had happened, people pay more attention on enterprise risk management. In 2004, the COSO committee promulgated the 《Enterprise Risk Management-Integrated Framework》. This essentially broke through the previously internal control concepts. It inspects the risks of enterprise from a wider,more comprehensive and more directly view, all about of enterprise’s long-term goal and sustainable development. Enterprise must strengthen risk awareness and manage risk more actively. Risk-oriented internal control just based on this background. It is a modern internal control mode. It pays more attention to the effectiveness of the enterprise risk management mechanism and the sanity of the corporate governance structure, not just on the traditional internal control. There will be an inevitable trend that risk management and internal control mix together in the enterprise management operationpractice.Publishing is the traditional type of operation in cultural industry. In China’s current environment, there are both opportunities and challenges to publishing industry. On the one hand, as the cultural industry’s development is entering the “golden period”, publishing companies are developing rapidly. A lot of companies has changed the management mode and come into the market. On the other hand, the challenge of globalization,digital and marketization, the introduction of foreign publishing companies, like all of this made the market competition of publishing companies crazy. The publishing enterprise’s risks are also rising dramatically. Yet before this, publishing enterprises were institutional organization,state funding, not fully facing market and the competitive environment of them loosely. In addition, a single publishing unit is a very small scale and personnel post limited. It did not pay attention to business risks, not even the internal control construction. But nowadays, publishing enterprises have become the market’s main body, independent operation, financial self-sufficiency, facing the above opportunities and challenges, the survival and development of enterprises, becoming the primary issue. In order to survive and develop preferably and competition invincible, publishingcompanies need to establish a modernized internal control system. Therefore, deepening the research of internal control and establishing a set of scientific, applicable risk-oriented internal control system to the publishing company seems strong practical significance. This paper just creats based on it.This article is divided into six parts. The first part, mainly introduces the background and realistic significance of the paper,The related literature at home and abroad,the research ideas, research methods and innovations. The second part, expounds the basic theory, including the relevant internal control definition, internal control development, the enterprise risk management theory, the relationship between internal controland the enterprise risk management. The third part, about the publishing enterprises’ related overview. Describes the related concepts of publishing enterprises, enterprise development situation and current situation of internal control, finally the necessity of constructing publishing enterprises’ risk-oriented internal control system. The fourth part, under the guidance of the foregoing theory, constructing risk-oriented internal control framework system, including constructing principle, system itself containing content and its implementation steps, security measures. Thefifth part, case analysis, selecting times publication medium Co., LTD as an example, the analysis is according torisk-oriented internal control system. The sixth part, research conclusion, research limitation and prospect.The characteristic and innovation of this paper is appling the risk-oriented internal control theory in the publishing industry. As the guidance of risk, we construct the publishing enterprises internal control framework system, in order to realize the development goal of publishing company.【关键词】内部控制风险导向出版企业【英文关键词】Internal Control Risk-oriented Publishing Companies【目录】出版企业风险导向内部控制研究摘要3-5Abstract5-6第一章绪论8-14一、研究背景与意义8-10二、相关文献研究综述10-12三、研究的思路与方法12-13四、论文的创新点13-14第二章内部控制相关理论概述14-22一、内部控制的定义14-15二、内部控制的发展演进15-18三、内部控制理论的拓展——企业风险管理理论18-22第三章出版企业内部控制相关概述22-28一、出版企业及其发展概况22-24二、出版企业内部控制基本现状24-26三、出版企业构建风险导向内部控制体系的必要性26-28第四章出版企业风险导向内部控制体系的构建28-39一、出版企业风险导向内部控制体系的构建原则28-29二、出版企业风险导向内部控制体系的目标及内容29-35三、出版企业风险导向内部控制体系的保障措施35-39第五章案例分析:时代出版传媒股份有限公司39-48一、公司简介39-40二、公司风险导向内部控制的目标40-41三、公司风险导向内部控制的运用情况分析41-48第六章研究结论与展望48-49一、本文结论48二、研究不足及展望48-49参考文献49-51致谢51-52攻读硕士学位期间发表的学术论文目录52。