本文關(guān)鍵詞：內(nèi)部控制審計(jì)制度研究：一種新的內(nèi)部控制審計(jì)觀及其實(shí)現(xiàn)　出處：《財(cái)政部財(cái)政科學(xué)研究所》2012年博士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 有效性評(píng)價(jià) 內(nèi)部控制有效性 內(nèi)部控制審計(jì) 委托代理關(guān)系

【摘要】：健全有效的內(nèi)部控制是企業(yè)健康發(fā)展的重要保證。隨著美國(guó)安然、世通等破產(chǎn)舞弊事件的發(fā)生,投資者和監(jiān)管部門把上述事件歸罪于內(nèi)部控制的失效,從而導(dǎo)致了美國(guó)《2002年上市公司會(huì)計(jì)改革和投資者保護(hù)法》(又稱薩班斯法案)的出臺(tái)。該法案要求上市公司向投資者報(bào)告內(nèi)部控制的情況,同時(shí)聘請(qǐng)外部審計(jì)師對(duì)公司財(cái)務(wù)報(bào)告內(nèi)部控制進(jìn)行審計(jì)。至此,內(nèi)部控制審計(jì)制度在美國(guó)正式確立,也引發(fā)了全球范圍的內(nèi)部控制審計(jì)制度化浪潮。 2008年5月,我國(guó)財(cái)政部、審計(jì)署、證監(jiān)會(huì)、銀監(jiān)會(huì)和保監(jiān)會(huì)等五部委聯(lián)合頒布了《企業(yè)內(nèi)部控制基本規(guī)范》,標(biāo)志著我國(guó)內(nèi)部控制審計(jì)制度的確立。2010年4月《企業(yè)內(nèi)部控制審計(jì)指引》正式發(fā)布,明確自2011年起,內(nèi)部控制審計(jì)制度在境內(nèi)外同時(shí)上市的公司中實(shí)施,并于2012年起在上海深圳A股主板的所有上市公司中實(shí)施,要求審計(jì)師對(duì)公司財(cái)務(wù)報(bào)告內(nèi)部控制進(jìn)行審計(jì)。由此,我國(guó)內(nèi)部控制審計(jì)制度正式開始實(shí)施。 然而,在內(nèi)部控制審計(jì)制度的確立和實(shí)施過(guò)程中,審計(jì)理論界和實(shí)務(wù)界對(duì)內(nèi)部控制審計(jì)制度存有較大的爭(zhēng)論。這些爭(zhēng)論既包括審計(jì)技術(shù)方法、缺陷評(píng)估標(biāo)準(zhǔn)、以及怎樣開展整合審計(jì)等實(shí)務(wù)操作層面,也包括內(nèi)部控制審計(jì)的理論層面,如內(nèi)部控制審計(jì)對(duì)象是企業(yè)內(nèi)部控制本身還是管理層關(guān)于內(nèi)部控制的認(rèn)定,審計(jì)范圍是財(cái)務(wù)報(bào)告內(nèi)部控制還是全面內(nèi)部控制,是時(shí)點(diǎn)內(nèi)部控制還是期間內(nèi)部控制等。尤其是2011年以來(lái),有學(xué)者指出財(cái)務(wù)報(bào)告內(nèi)部控制的研究進(jìn)入了一個(gè)為不能獨(dú)立存在的系統(tǒng)尋找獨(dú)立存在理由的尷尬境地,更有學(xué)者質(zhì)疑財(cái)務(wù)報(bào)告內(nèi)部控制審計(jì)制度定位的合理性�；诖�,本文認(rèn)為需要回到審計(jì)理論的起點(diǎn),對(duì)內(nèi)部控制審計(jì)制度做出理論解釋,進(jìn)而回答內(nèi)部控制審計(jì)制度安排的合理性、內(nèi)部控制審計(jì)目標(biāo)及其實(shí)現(xiàn)機(jī)制等基本理論問(wèn)題。對(duì)內(nèi)部控制審計(jì)制度的研究,將有助于解開當(dāng)前內(nèi)部控制審計(jì)理論和實(shí)務(wù)中的各種疑問(wèn),系統(tǒng)地構(gòu)建內(nèi)部控制審計(jì)理論框架,并指導(dǎo)內(nèi)部控制審計(jì)方法論的形成和審計(jì)準(zhǔn)則規(guī)范體系的建設(shè),從而促進(jìn)內(nèi)部控制審計(jì)制度的健康發(fā)展。這是本研究的理論意義和實(shí)踐意義所在! 基于上述背景和選題,本文是對(duì)內(nèi)部控制審計(jì)制度基本理論問(wèn)題的研究,其目的是揭示內(nèi)部控制審計(jì)的本質(zhì),并在此基礎(chǔ)上提出新的內(nèi)部控制審計(jì)觀,進(jìn)而研究?jī)?nèi)部控制審計(jì)的目標(biāo)及其實(shí)現(xiàn)機(jī)制,即解決“為什么”和“是什么”的問(wèn)題,而不是對(duì)內(nèi)部控制審計(jì)實(shí)務(wù)操作層面的研究,即解決“怎么做”的問(wèn)題。 審計(jì)是委托代理關(guān)系的產(chǎn)物,內(nèi)部控制審計(jì)也不例外。本文的研究思路是：從委托代理關(guān)系的變遷出發(fā),考察內(nèi)部控制審計(jì)產(chǎn)生的動(dòng)因；從傳統(tǒng)委托代理機(jī)制的失靈與修復(fù)出發(fā),揭示內(nèi)部控制審計(jì)制度的本質(zhì)及其合理性；通過(guò)對(duì)內(nèi)部控制及其目標(biāo)的再認(rèn)識(shí),明確內(nèi)部控制審計(jì)目標(biāo)的具體含義,進(jìn)而確立內(nèi)部控制審計(jì)目標(biāo)的實(shí)現(xiàn)機(jī)制,并結(jié)合內(nèi)部控制審計(jì)的特殊性提出完善配套措施的建議。 本文得出以下主要結(jié)論： 第一,作者提出了一種新的內(nèi)部控制審計(jì)觀,即內(nèi)部控制審計(jì)是傳統(tǒng)委托代理監(jiān)督機(jī)制的創(chuàng)新,是對(duì)委托代理過(guò)程的監(jiān)督。 傳統(tǒng)委托代理激勵(lì)機(jī)制是通過(guò)經(jīng)營(yíng)者參與企業(yè)剩余收益的分享來(lái)實(shí)現(xiàn)的,因而相應(yīng)的監(jiān)督機(jī)制只需要對(duì)剩余收益進(jìn)行核實(shí),即對(duì)委托代理結(jié)果進(jìn)行監(jiān)督,開展財(cái)務(wù)報(bào)表審計(jì)。當(dāng)委托代理關(guān)系中各方利益取向發(fā)生異化時(shí),僅僅依靠對(duì)委托代理結(jié)果的監(jiān)督就不能起到對(duì)委托代理關(guān)系的監(jiān)督作用,出現(xiàn)了傳統(tǒng)委托代理監(jiān)督機(jī)制的失靈,因此需要對(duì)委托代理監(jiān)督機(jī)制進(jìn)行創(chuàng)新,在對(duì)委托代理結(jié)果進(jìn)行監(jiān)督的基礎(chǔ)上,增加對(duì)委托代理過(guò)程的監(jiān)督,即開展內(nèi)部控制審計(jì)。 第二,傳統(tǒng)委托代理監(jiān)督機(jī)制的失靈來(lái)自于委托代理各方利益取向的異化,而這種異化來(lái)自于經(jīng)濟(jì)制度的創(chuàng)新。 從委托方來(lái)看,現(xiàn)代金融制度創(chuàng)新,如公司股份制,資產(chǎn)證券化等,使得委托代理關(guān)系多極化和委托方多元化。委托代理關(guān)系多極化使得處于中間層的受托方同時(shí)又是委托方,利益取向變得模糊,而委托方多元化則使得委托方之間利益不完全一致,大股東可能剝削小股東而獲利�，F(xiàn)代企業(yè)制度的創(chuàng)新,如有限責(zé)任公司制和保護(hù)性破產(chǎn)制度的引入,使得大股東可能通過(guò)剝削債權(quán)人,為獲利而破產(chǎn)。從受托方來(lái)看,激勵(lì)制度的創(chuàng)新,如股票期權(quán)制度的引入,使得受托方不再僅僅依賴于剩余收益的分享,而更多地依賴于股票收益。上述委托雙方利益取向的異化,造成了傳統(tǒng)委托代理監(jiān)督機(jī)制的失靈。 第三,內(nèi)部控制審計(jì)的目標(biāo)是鑒證內(nèi)部控制的有效性并發(fā)表意見(jiàn)。對(duì)內(nèi)部控制及其目標(biāo)的理解將決定內(nèi)部控制有效性的定義,從而決定內(nèi)部控制審計(jì)目標(biāo)。 本文從委托代理關(guān)系出發(fā),結(jié)合企業(yè)契約理論關(guān)于企業(yè)契約不完備的觀點(diǎn),提出了內(nèi)部控制的契約觀,指出內(nèi)部控制是企業(yè)不完全契約的補(bǔ)充。從委托代理關(guān)系來(lái)看,企業(yè)內(nèi)部控制包括：以所有者為中心的對(duì)經(jīng)營(yíng)者的控制和以經(jīng)營(yíng)者為中心的對(duì)各級(jí)管理者、員工的控制。 按照內(nèi)部控制契約觀,企業(yè)內(nèi)部控制的目標(biāo)是降低交易費(fèi)用,即保證康芒斯所稱的第二類交易的效率,使其在企業(yè)組織中的交易費(fèi)用低于市場(chǎng)的交易費(fèi)用。 第四,內(nèi)部控制審計(jì)目標(biāo)的實(shí)現(xiàn)機(jī)制包括三個(gè)部分：內(nèi)部控制有效性及內(nèi)部控制有效性價(jià)值判斷標(biāo)準(zhǔn)的確定、內(nèi)部控制有效性評(píng)價(jià)與審計(jì)結(jié)論的形成、內(nèi)部控制審計(jì)配套保證措施的完善。 本文按照內(nèi)部控制契約觀提出了內(nèi)部控制降低交易費(fèi)用的三種測(cè)度,即降低交易費(fèi)用的作用層面、表現(xiàn)形式和運(yùn)行機(jī)制測(cè)度；按照評(píng)價(jià)學(xué)原理,提出了內(nèi)部控制有效性評(píng)價(jià)的定性和定量評(píng)價(jià)路徑,并結(jié)合內(nèi)部控制降低交易費(fèi)用目標(biāo)提出了缺陷評(píng)估的步驟,并在此基礎(chǔ)上提出了內(nèi)部控制審計(jì)結(jié)論形成的原則；考慮內(nèi)部控制審計(jì)獨(dú)立性、專業(yè)勝任能力、審計(jì)成本效率和審計(jì)報(bào)告法律責(zé)任的特殊性,提出了完善相關(guān)配套保證措施的建議。
[Abstract]:Sound and effective internal control is an important guarantee for the healthy development of enterprises. With Enron, WorldCom bankruptcy fraud events, investors and regulators in the event of failure on the internal control, which led to the United States <2002 listed company accounting reform and Investor Protection Act "(also known as the Sarbanes act) introduction the act requires listed companies to the internal control report to investors at the same time, hire an external auditor to audit the internal control of the financial report of the company. Thus, the internal control audit system was formally established in the United States, also triggered a global wave of audit of internal control system.
In May 2008, the Ministry of finance, China Securities Regulatory Commission, the Audit Commission, the CBRC and CIRC and other five ministries jointly issued the "basic norms of internal control", marking the establishment of.2010 in April "internal control audit guidelines > officially released the audit of internal control system of our country, clearly since 2011, the implementation of internal control audit the system in the domestic and overseas listed companies, and in the implementation of all the listed companies in Shanghai Shenzhen A shares on the main board in 2012, requires the auditor to audit the internal controls for the financial report of the company. Thus, our internal control auditing officially began.
However, control audit system establishment and implementation in the process of internal audit theory and practice have great controversy on the audit of internal control system. These arguments both audit techniques, defect evaluation standards, and how to carry out the integration of audit practice level, including the theory of internal control audit, such as internal control of the audit object is the enterprise internal control or management decided on internal control, is the scope of the audit of internal control over financial reporting is a comprehensive internal control, internal control is at or during internal control. Especially since 2011, some scholars pointed out that the research on the internal control of financial reporting into a system for finding is not independent existence independent reason for embarrassment, more scholars have questioned the internal control over financial reporting positioning system audit rationality. Based on this, this paper That needs to go back to the starting point of audit theory, audit of internal control system to explain and answer the rationality of internal control audit system, audit of internal control and its implementation mechanism. The basic theory of the audit of internal control system, will help solve the current internal control of all kinds of questions in the theory and practice of auditing. To construct the internal control audit theory, and to guide the construction of the internal control of the formation of audit methodology and audit criterion system, so as to promote the healthy development of the audit of internal control system. This is the theoretical significance and the practical significance!
Based on the above background, this paper is the study on the basic theory of audit of internal control system, its purpose is to reveal the essence of internal control audit, and puts forward the concept of internal control audit new, and research objectives of the audit of internal control and its implementation mechanism, that is to solve the "why" and "what the problem is. Instead, to study the internal audit practice level control, that is to solve the problem of" how to do ".
The audit is the product of the principal-agent relationship, the internal control audit is no exception. The idea of this paper is: starting from the change of the principal-agent relationship, the agent inspection of internal control audit; failure and repair of the principal-agent mechanism from the traditional, revealing the internal control and the rationality of the system of trial nature; recognition of the internal control and its objectives, clarify the specific meaning of audit of internal control, and then establish the implementation mechanism of audit of internal control, suggestions and combining the particularity of the audit of internal control to improve supporting measures.
This paper draws the following main conclusions:
First, the author puts forward a new concept of internal control audit, that is, internal control audit is the innovation of traditional principal-agent supervision mechanism, and the supervision of principal agent process.
The traditional principal-agent incentive mechanism is realized by the business operators involved in the enterprise surplus share, thus the corresponding supervisory mechanism only needs to verify the residual income, namely supervision of the agency to carry out the audit of financial statements. When the interests of all parties in the principal-agent relationship orientation changed, relying solely on the supervision of the agency results can not play a supervisory role in the principal-agent relationship, the failure of traditional principal-agent supervision mechanism, therefore need to innovate the principal-agent supervision mechanism, based on the supervision of the agency on the results, to increase supervision of principal-agent process, that is to carry out the audit of internal control.
Second, the failure of the traditional principal-agent supervision mechanism comes from the alienation of the interests of the principal and agent, and this alienation comes from the innovation of the economic system.
From the point of view, the modern financial system innovation, such as joint-stock companies, such as asset securitization, the principal-agent relationship of multi polarization and client diversification. The principal-agent relationship makes the multi polarization in the middle layer and the trustee is principal, interest and principal diversification become blurred, made between the entrusting party interests not exactly the same, large shareholders may exploit minority shareholders profit. The innovation of the modern enterprise system, such as the introduction of limited liability company and the protection of the bankruptcy system, the big shareholders through exploitation of creditors, bankruptcy for profit. From the point of view, innovation incentive system, such as the introduction of stock option system, the the trustee not only depends on the residual income share, and more dependent on the stock return. The principal interests of both the orientation of the alienation, caused the traditional principal-agent supervision mechanism failure The spirit.
Third, the goal of internal control audit is to identify the effectiveness of internal control and make comments. The understanding of internal control and its goals will decide the definition of internal control effectiveness, and decide the objectives of internal control audit.
This paper from the principal-agent relationship, combined with the enterprise contract theory of enterprise contract incompleteness, put forward the internal control of the contract concept, points out that the internal control is the enterprise of incomplete contract. From the principal-agent relationship, including the enterprise internal control: to all the people as the center of the operator control and the operators for the center for managers at all levels, the employee's control.
In accordance with the internal control of contract concept, the enterprise internal control goal is to reduce the transaction costs, which is to ensure the efficiency of the second types of transactions "said, in the organization of the transaction costs lower than market transaction costs.
Fourth, the implementation mechanism of internal control audit objectives includes three parts: the effectiveness of internal control, the determination of the criteria for the effectiveness of internal control, the evaluation of internal control effectiveness and the formation of audit conclusions, and the improvement of internal control audit supporting measures.
According to the internal control internal control contract concept put forward three measures to reduce transaction costs, reduce the effect level of transaction cost, measure form and operation mechanism; according to the principle of evaluation, proposed a qualitative and quantitative evaluation of internal control evaluation of the effectiveness of the path, and the combination of internal control to reduce the transaction costs presented defect assessment the steps is proposed on the basis of the audit conclusion formation of the principles of internal control; internal control audit independence, professional competence, special audit cost and audit report of legal responsibility, put forward to improve the related guarantee measures.

【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2012
【分類號(hào)】：F239.45

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