宁波维科公司财务内部控制分析与设计.pdfVIP

宁波维科公司财务内部控制分析与设计 摘 要 无数企业经营的案例表明:内部控制对于企业的生存、发展具有特别重要意 义。 通过学习各种文献资料，我认为:财务内部控制系统是由控制要素构成的， 为合理保证企业的财务目标，针对一定的财务对象、运用相应的控制方法建立起 来的，能够自行调节、自动运行的自律系统。而如果完全按照 COSO 报告设计， 其控制要素太复杂,并且在我国现阶段经济发展状况下，比较难以实现。比如仅 控制环境一项要素就包括诚信的原则和道德价值观、评定员工的能力、董事会和 审计委员会等七项内容。如果根据这些进行设计，难度可想而知。 在分析了大量资料后，我选择了人、信息、制度作为内部控制要素，不但体 现了 COSO 报告的精神，而且这三项要素可控制性比较好。提出了适用于各种情 况的控制方法，包括事前控制、事中控制、事后控制三大类手段。并针对宁波维 科公司的现金状况进行分析设计。 关键词:内部控制、COSO报告、控制要素 I 宁波维科公司财务内部控制分析与设计 ABSTRACT The operation cases about countless enterprises that internal control has very important significance to the existence, development of enterprises. Studying all kinds of details, I think that Internal Control System of Financial Affairs is a self-containment system made up of key elements, for guarantee financial goal of enterprise rationally, to certain financial target, using the corresponding control method to be set up, that can be regulated by itself, operate automatically. If totally designed according to COSO report, well face too complicated. And under the condition of economic development of present stage of our country, it is too harder to realize. For example Control environment one key element include sincere principle and morals values, evaluate ability, board of directors and audit committee, etc.7 items of content of staff alone. If designed according to these, the degree of difficulty can be well imagined. After analyzing a large amount of materials, I have chosen employee, information, institution as controlling element meticulously, not only has reflected the spirit of COSO report, but also these three key elements can be well controlled. I put forward suitable met