华英集团内部控制分析

华英集团内部控制分析 本科生毕业论文 华英集团内部控制调查分析 院系名称 会计学院 姓 名 学 号 专 业 审计学 指导教师 2012年5月20日 electricity at no cost, revenue from electricity sales. Poverty alleviation to the removal, to desperate farmers out of poverty, in conjunction with urbanization, new communities are centrally placed. Poverty in the enterprise, enterprise more powerful, more social responsibility, they should allow more people to enjoy the fruits of development. Conditions to encourage private enterprises to establish Charity Fund for poverty alleviation, employment, grants, financial aid and other forms of poverty alleviation activities, let poverty alleviation aid corporate social responsibility in the specific embodiment, the proper meaning of giving back to the community. Finally reveals to implement poverty alleviation policies, older age, incapacity, cannot be achieved through industry support and employment support, such as poverty, children and unable to support the poor, Lo-Fi policy reveals the role to play, eventually incorporated into the low range, and fundamentally solve the problem of poverty. (C) establishing and perfecting retreat mechanism. Poverty alleviation is a dynamic project, we must strengthen the farmers ' information management, dynamic management of poor, really "poor" no place to hide, "poverty" a timely exit, "poor" and "return to the poor" get maximum support and help. To build up the information network system of the poor, poverty the basic information and dynamic entry to the system, to implement dynamic management. According to pro-poor development, timely adjustment on 摘 要 随着社会经济的日益发展和现代化科学管理方法的产生和运用，内部控制已经发展到企业经营管理的各个领域，成为现代企业管理的重要手段。而且在我国财务会计信息的失真现象严重，此时，加强企业内部控制就更加显得尤为重要。企业通过加强内部控制不仅可以改善企业会计信息质量，还可以加强企业防范风险意识，提高企业内部管理水平。本文采用文献研究与案例分析相结合的方法，以内部控制理论为基础，对华英集团的内部控制状况进行分析，着重在塑造良好的内部控制环境，完善业务活动控制方面进行了探讨，指出其问题并给予建议。 关键词:华英集团;内部控制;控制环境 poor development, timely adjustment on-ement. According to prormation network system of the poor, poverty the basic information and dynamic entry to the system, to implement dynamic manage infopoor" no place to hide, "poverty" a timely exit, "poor" and "return to the poor" get maximum support and help. To build up thleviation is a dynamic project, we must strengthen the farmers ' information management, dynamic management of poor, really "y. (C) establishing and perfecting retreat mechanism. Poverty alFi policy reveals the role to play, eventually incorporated into the low range, and fundamentally solve the problem of povert-port, such as poverty, children and unable to support the poor, Lont supls to implement poverty alleviation policies, older age, incapacity, cannot be achieved through industry support and employmerate social responsibility in the specific embodiment, the proper meaning of giving back to the community. Finally reveacorpo alleviation, employment, grants, financial aid and other forms of poverty alleviation activities, let poverty alleviation aidpeople to enjoy the fruits of development. Conditions to encourage private enterprises to establish Charity Fund for poverty more ties are centrally placed. Poverty in the enterprise, enterprise more powerful, more social responsibility, they should allowsales. Poverty alleviation to the removal, to desperate farmers out of poverty, in conjunction with urbanization, new communielectricity at no cost, revenue from electricity I Abstract With the social-economic development and the production as well as the use of scientific management method, internal control has been developed to all areas of business management and has become an important tool of modern business management. And,in china,the phenomenon that the financial accounting of our country distorts the informatinon is serious.So at present,to strengthen internal control is particularly important.Strengthening internal control not only can improve the quality of accounting information,but also can strengthen the enterprise to guard against the risk conciousness,and improve the level of enterprise managements.In this paper,I choose the theory that using literature research and case analysis to investigate , based on the internal control theory and analyze the situation of internal coontrol of Huaying bloc.The thesis focuses on conferring the arpects which shapes a good internal control environment and improves operations control system, points out the problems and give suggestions. Key Words: Huaying bloc; Internal Control; Control Surrounding -poor development, timely adjustment onic management. According to prothe information network system of the poor, poverty the basic information and dynamic entry to the system, to implement dynamld up really "poor" no place to hide, "poverty" a timely exit, "poor" and "return to the poor" get maximum support and help. To buiverty alleviation is a dynamic project, we must strengthen the farmers ' information management, dynamic management of poor, y. (C) establishing and perfecting retreat mechanism. PoFi policy reveals the role to play, eventually incorporated into the low range, and fundamentally solve the problem of povert-ment support, such as poverty, children and unable to support the poor, Loemployly reveals to implement poverty alleviation policies, older age, incapacity, cannot be achieved through industry support and id corporate social responsibility in the specific embodiment, the proper meaning of giving back to the community. Finaltion apoverty alleviation, employment, grants, financial aid and other forms of poverty alleviation activities, let poverty alleviaow more people to enjoy the fruits of development. Conditions to encourage private enterprises to establish Charity Fund for d allcommunities are centrally placed. Poverty in the enterprise, enterprise more powerful, more social responsibility, they shoul tricity sales. Poverty alleviation to the removal, to desperate farmers out of poverty, in conjunction with urbanization, newelectricity at no cost, revenue from elecII 目 录 1(引 言 .................................................. 1 2(企业内部控制的理论概述 .................................... 2 2.1 内部控制的概念、目标及其要素 ............................... 2 2.1.1 内部控制的概念 .......................................... 2 2.1.2 内部控制的目标 .......................................... 2 2.1.3 内部控制的要素 .......................................... 2 2.2 内部控制的重要性 ........................................... 3 3(华英集团的内部控制调查 .................................... 4 3.1 华英集团概况介绍 ........................................... 4 3.2 华英集团内部控制状况 ....................................... 4 3.2.1 控制环境 ................................................ 4 3.2.2 风险评估 ................................................ 5 3.2.3 控制活动 ................................................ 5 3.2.4 信息与沟通 .............................................. 5 3.2.5 内部监督 ................................................ 5 4(华英集团内部控制存在的问题及原因 ........................... 6 4.1 公司资金活动控制存在缺陷 ................................... 6 4.2 公司社会责任意识淡薄 ....................................... 6 4.3 公司治理结构不够完善 ....................................... 7 5(改进华英集团内部控制的建议 ................................ 8 5.1 加强资金活动的控制措施 ..................................... 8 5.2 加强企业社会责任意识 ....................................... 8 5.3 完善公司治理结构 ........................................... 9 参考文献 .................................................. 11 致 谢.................................................... 12 poor development, timely adjustment on-ement. According to prormation network system of the poor, poverty the basic information and dynamic entry to the system, to implement dynamic manage infopoor" no place to hide, "poverty" a timely exit, "poor" and "return to the poor" get maximum support and help. To build up thleviation is a dynamic project, we must strengthen the farmers ' information management, dynamic management of poor, really "y. (C) establishing and perfecting retreat mechanism. Poverty alFi policy reveals the role to play, eventually incorporated into the low range, and fundamentally solve the problem of povert-port, such as poverty, children and unable to support the poor, Lont supls to implement poverty alleviation policies, older age, incapacity, cannot be achieved through industry support and employmerate social responsibility in the specific embodiment, the proper meaning of giving back to the community. Finally reveacorpo alleviation, employment, grants, financial aid and other forms of poverty alleviation activities, let poverty alleviation aidpeople to enjoy the fruits of development. Conditions to encourage private enterprises to establish Charity Fund for poverty more ties are centrally placed. Poverty in the enterprise, enterprise more powerful, more social responsibility, they should allowsales. Poverty alleviation to the removal, to desperate farmers out of poverty, in conjunction with urbanization, new communielectricity at no cost, revenue from electricity III 1(引 言 内部控制是一个古老而又年轻的课题，对于这个课题一直处在研究中。近些年来国内外一些著名企业先后爆出丑闻，国外的如美国安然公司、英国巴林银行倒闭案等事件。国内的如郑百文、银广夏、中航油新加坡公司以及三鹿集团破产倒闭事件引发世界范围内探讨企业内部控制的风潮。这一系列公司舞弊事件使各国政府监管机构、企业界、会计职业界、投资者对内部控制的重视程度进一步提升。这些曾经辉煌的企业表面看来，每个企业都有不同的原因，或因资金营运问题，或因决策失误问题等，但最终原因就是被人们称为现代企业稳健发展的“稳定器”——内部控制。通过对这些失败企业案例的分析，人们逐渐意识到，“有空则强，失控则弱，无控则乱”的道理，成功的企业由于内控有效而得以扩张;而内控失败必将使企业蒙受重大损失，甚至破产。建立与完善企业内部控制，已成为当前理论界和实务界最为关注的话题之一。各国通过立法将内部控制的建立与否作为资本市场的入门证。我国也将内部控制作为企业IPO的重要条件之一。2010年4月26日，财政部发布的《企业内部控制审计指引》，自2011年1月1日起在境内外同时上市的公司实行，执行企业内部控制体系的企业，必须对本期样的内部控制有效性进行自我评价，披露年度自我评价，同时聘请具有证券期货业务资格的会计事务所对其财务报告内部控制的有效性进行审计，出具审计报告。 本文运用文献研究和案例分析相结合的方法，在对华英集团基本情况进行了解的基础上，调查其内部控制的应用状况，从内部控制应用角度讲华英集团与其他国有企业相比较，在体制、财务管理、政策等方面进行了介绍。剖析了企业内部环境及业务流程内部控制的有关问题并提出了应对措施。 本文的内容结构主要分为四个部分，第一部分是在国内外内部控制发展及现状的基础上，介绍内部控制的基本概念、内部控制的目标以及内部控制的五个基本要素，并指出对内部控制的理解和内部控制的重要性。第二部分是首先介绍了华英集团的基本情况，其次对华英集团内部控制现状包括控制环境、风险评估、控制活动、信息与沟通、检查监督等方面做了调差分析并简单介绍。第三部分是重点剖析了华英集团在筹资活动控制、社会责任、公司治理结构方面存在的问题。第四部分是针对上述发现的问题，提出了以下一系列对策:包括加强筹资活动的控制措施、加强企业社会责任意识、完善公司治理结构。 leviation is a dynamic project, we must strengthen the farmers ' information management, dynamic management of poor, really "y. (C) establishing and perfecting retreat mechanism. Poverty alFi policy reveals the role to play, eventually incorporated into the low range, and fundamentally solve the problem of povert-port, such as poverty, children and unable to support the poor, Lont supls to implement poverty alleviation policies, older age, incapacity, cannot be achieved through industry support and employmerate social responsibility in the specific embodiment, the proper meaning of giving back to the community. Finally reveacorpo alleviation, employment, grants, financial aid and other forms of poverty alleviation activities, let poverty alleviation aidpeople to enjoy the fruits of development. Conditions to encourage private enterprises to establish Charity Fund for poverty more ties are centrally placed. Poverty in the enterprise, enterprise more powerful, more social responsibility, they should allowsales. Poverty alleviation to the removal, to desperate farmers out of poverty, in conjunction with urbanization, new communielectricity at no cost, revenue from electricity poor development, timely adjustment on-ement. According to prormation network system of the poor, poverty the basic information and dynamic entry to the system, to implement dynamic manage infopoor" no place to hide, "poverty" a timely exit, "poor" and "return to the poor" get maximum support and help. To build up th1 2(企业内部控制的理论概述 2.1 内部控制的概念、目标及其要素 2.1.1 内部控制的概念 根据《企业内部控制基本规范》的解释，“内部控制是由企业董事会、监事会、经理和全体员工实施的, 旨在实现内部控制目标的过程”。本文认为对于这一定义可以从以下几个方面理解: 第一，内部控制是一种全员控制，即内部控制强调全员参与，人人有责。 第二，内部控制是一种全面控制，即内部控制的覆盖范围要足够广泛，涵盖企业所有的业务和事项，包含每个层级和环节，而且还有体现多重控制目标的要求。 第三，内部控制是一种全程控制，即它是一个完整的内部控制体系。 以上是从不同角度对内部控制的理解，只有真正做大了全员控制、全面控制和全程控制，内部控制的执行才会合理有效，内部控制的作用才能真正发挥。 2.1.2 内部控制的目标 内部控制目标是组织内部主体在一定时期内所要预期达到的控制或水平，是认识内部控制基本理论的出发点和实施内部控制的落脚点，也是决定内部控制运行方式和方向的关键。2008年6月28日，财政部、证监会、审计署、银监会、保监会联合发布了企业内部控制基本规范，将内部控制目标定位于:企业经营管理合法合规;资产安全;财务报告及相关信息真实完整;提高经营效率和效果;促进企业实现发展战略。但是, 内部控制的这些目标必须服从企业的主要目标。企业的主要目标就是追求企业价值最大化。这已成为理论界和实务界的普遍认同。事实上, 内部控制就是通过对获取和利用资源的有效控制来实现这一目标。 2.1.3 内部控制的要素 控制要素是随着内部控制的演进而不断改变，即大致经历了以下历史阶段从最初的内部牵制(一要素阶段)、内部控制阶段(即内部会计控制和内部管理控制二要素阶段)、内部控制结构阶段(三要素阶段)、内部控制整体框架阶段 (五要素阶段) ,一直发展到今天的内部控制风险框架 (八要素阶段)。企业建立有效的内部控制应当考虑以下基本要素: 1.内部环境 内部环境是影响、制约企业内部控制建立与执行的各种内部因素的总称, 它规定企业的纪律与架构,影响经营管理目标的制定,塑造企业文化并影响员工的控制意识,主要反映单位的管理人员和其他人员对待控制的态度、认识和行为,是实施内部控制的前提和基础,影响内部控制的具体环境因素很多, 在众多的影响因素中应考虑下列几方面: 1) poor development, timely adjustment on-ic management. According to prothe information network system of the poor, poverty the basic information and dynamic entry to the system, to implement dynamld up really "poor" no place to hide, "poverty" a timely exit, "poor" and "return to the poor" get maximum support and help. To buiverty alleviation is a dynamic project, we must strengthen the farmers ' information management, dynamic management of poor, y. (C) establishing and perfecting retreat mechanism. PoFi policy reveals the role to play, eventually incorporated into the low range, and fundamentally solve the problem of povert-ment support, such as poverty, children and unable to support the poor, Loemployly reveals to implement poverty alleviation policies, older age, incapacity, cannot be achieved through industry support and id corporate social responsibility in the specific embodiment, the proper meaning of giving back to the community. Finaltion apoverty alleviation, employment, grants, financial aid and other forms of poverty alleviation activities, let poverty alleviaow more people to enjoy the fruits of development. Conditions to encourage private enterprises to establish Charity Fund for d allcommunities are centrally placed. Poverty in the enterprise, enterprise more powerful, more social responsibility, they shoul tricity sales. Poverty alleviation to the removal, to desperate farmers out of poverty, in conjunction with urbanization, newelectricity at no cost, revenue from elec2 企业治理结构。2) 组织机构设置与权责分配。3) 企业文化。4) 人力资源政策。5)内部审计机构的设置。6) 社会责任。 2(风险评估 风险评估是及时识别、科学分析和评价影响内部控制目标实现的各种不确定因素，并采取应对策略的过程,是实施内部控制的重要环节,风险评估从最初的风险分析, 发展到包括目标设定、风险识别、风险分析和风险应对。 3(控制活动 控制措施是根据风险评估结果, 结合风险应对策略所采取的确保企业内部控制目标得以实现的方法和手段,是实施内部控制的具体方式,控制措施结合企业具体业务和事项的特点与要求, 主要有以下几方面: 1)不相容职务分离控制。2)授权审批控制。3)会计系统控制。4)财产保全控制。5)预算控制。6)运营分析控制。7)绩效考评控制。8)内部报告控制。 4(信息与沟通 信息与沟通是及时、准确完整地收集与企业经营管理有关的各种信息, 并使这些信息以适当的方式在企业有关层级之间进行及时传递、有效沟通和正确应用的过程,是实施内部控制的重要条件。信息与沟通主要包括信息收集机制及在企业内部和外部有关方面的沟通机制等, 方式灵活多样,但无论那种方式,都应当保证信息的真实性、及时性和有用性。 5(内部监督 内部监督是单位对内部控制的建立与实施情况进行监督检查,评价内部控制的有效性, 对于发现的内部控制缺陷,及时加以改进, 是实施内部控制的重要保证。内部监督包括日常监督和专项监督。监督情况应当形成书面报告,并在报告中揭示内部控制的重要缺陷。内部监督形成的报告应当有畅通的报告渠道, 确保发现的重要问题能送达治理层和管理层;同时应当建立内部控制缺陷纠正、改进机制, 充分发挥内部监督效力。 以上要素在内部控制建设中很重要,只有将这些要素充分地渗透到内部控制的环节中去,才能形成行之有效的内部控制体系。 2.2 内部控制的重要性 企业作为社会组成的一个重要组成部分，在日常生活中，企业一直在为人民群众默默的提供服务，伴随着社会的并不断进步以及经济的飞速发展，企业之间的市场竞争越来越激烈，企业的经济也越来越独立。所以，一直掌握企业经济大局的内部控制必须要引起人们的广泛关注。在企业的日常运行和管理过程之中，内部控制对于企业运营来说极其重要。本文对企业内部控制的重要性进行简要的分析: 第一，规范企业经营业务行为和提高风险防范效率。制定行之有效的内部控制制度，是按照责、利、权相互统一的重要原则，将企业各个部门中人员之间的责任进行很 leviation is a dynamic project, we must strengthen the farmers ' information management, dynamic management of poor, really "y. (C) establishing and perfecting retreat mechanism. Poverty alFi policy reveals the role to play, eventually incorporated into the low range, and fundamentally solve the problem of povert-port, such as poverty, children and unable to support the poor, Lont supls to implement poverty alleviation policies, older age, incapacity, cannot be achieved through industry support and employmerate social responsibility in the specific embodiment, the proper meaning of giving back to the community. Finally reveacorpo alleviation, employment, grants, financial aid and other forms of poverty alleviation activities, let poverty alleviation aidpeople to enjoy the fruits of development. Conditions to encourage private enterprises to establish Charity Fund for poverty more ties are centrally placed. Poverty in the enterprise, enterprise more powerful, more social responsibility, they should allowsales. Poverty alleviation to the removal, to desperate farmers out of poverty, in conjunction with urbanization, new communielectricity at no cost, revenue from electricity poor development, timely adjustment on-ement. According to prormation network system of the poor, poverty the basic information and dynamic entry to the system, to implement dynamic manage infopoor" no place to hide, "poverty" a timely exit, "poor" and "return to the poor" get maximum support and help. To build up th3 好的区分，围绕着企业经营的目标，将企业的业务流程、管理制度、会计控制、经济责任以及会计信息和业绩考核进行很好的结合，这样就能够明确的将企业各个部门之间相应的处罚措施以及风险责任进行很好的固定。 第二，提升企业自身经营效率和效果。因为企业内部控制制度能够很好的对企业自身进行合理的控制和工作分工，这就在很大程度山都促使了企业各个部门的工作人员以及企业的各个部门能够认真的履行自身的职业道德和工作职责，所以，企业的内部控制促进了企业管理层对于企业的目标和战略方式方法进行及时的调整，最终将企业的经营风险降到了最低。 第三，提升了企业自身会计信息的可靠性。近些年来，企业的会计制度缺乏自身的合理性和科学性企业的会计制度不健全，导致了企业会计假公济私、收受贿赂、徇私舞弊、造假账等等现象多次出现，究其原因，是由于企业内部控制制度不健全。本文认为，企业想要对上述不好现象的出现进行很好的避免，就必须要在自身中实现内部控制，企业内部控制执行自身的控制活动，制定具体的控制活动方法和范畴，使企业的会计信息互相牵制、互相制约，企业内部控制能够促进企业提升会计信息的可靠性。 3(华英集团的内部控制调查 3.1 华英集团概况介绍 河南华英禽业集团是一家以肉鸭、肉鸡加工为主的大型禽类食品加工企业,是全国农业产业化重点龙头企业、全国质量管理先进企业、中国食品工业百强企业和中国1948家大型工业企业之一。1996年获得自营进出口权。集团总资产9.8亿元,拥有46 包括1个祖代鸭场,5个父母代种鸭场,36个大型养殖基地,4个饲料厂，7家下属企业, 条鸭加工生产线,1条鸡加工生产线,1条熟食加工生产线,2条羽绒加工生产线以及4家合资合作企业,具备年屠宰加工樱桃谷鸭 7000万只, 肉鸡2000万只, 熟食10000吨, 羽绒5000吨,饲料46万吨的生产能力,是目前世界上最大的樱桃谷鸭加工企业。在行业内率先通过ISO9000质量管理体系和HACCP体系的认证,所属的4个出口食品加工企业全部取得出口企业卫生注册。“华英” 牌樱桃谷鸭系列产品先后被认定为“国家无公害农产品”、“国家质量达标食品”、“全国三绿工程畅销品牌” 和“中国名牌” , 成为中国驰名商标。产品畅销全国,远销日、韩、马来西亚、俄罗斯、香港等20多个国家和地区,市场占有率达到同行业的30%以上。 3.2 华英集团内部控制状况 3.2.1 控制环境 按照《公司法》、《证券法》、《公司章程》等有关法律法规的要求，华英公司建立了股东大会、董事会、监事会和经理层的法人治理结构。根据职责划分并结合公司实 verty alleviation is a dynamic project, we must strengthen the farmers ' information management, dynamic management of poor, poor development, timely adjustment on-ic management. According to prothe information network system of the poor, poverty the basic information and dynamic entry to the system, to implement dynamld up really "poor" no place to hide, "poverty" a timely exit, "poor" and "return to the poor" get maximum support and help. To buiy. (C) establishing and perfecting retreat mechanism. PoFi policy reveals the role to play, eventually incorporated into the low range, and fundamentally solve the problem of povert-ment support, such as poverty, children and unable to support the poor, Loemployly reveals to implement poverty alleviation policies, older age, incapacity, cannot be achieved through industry support and id corporate social responsibility in the specific embodiment, the proper meaning of giving back to the community. Finaltion apoverty alleviation, employment, grants, financial aid and other forms of poverty alleviation activities, let poverty alleviaow more people to enjoy the fruits of development. Conditions to encourage private enterprises to establish Charity Fund for d allcommunities are centrally placed. Poverty in the enterprise, enterprise more powerful, more social responsibility, they shoul tricity sales. Poverty alleviation to the removal, to desperate farmers out of poverty, in conjunction with urbanization, newelectricity at no cost, revenue from elec4 际情况，设立了董事长办公室、行政部、宣传部、审计部、财务部、企管部、人力资源部、市场部、销售管理部、生产部、技术部等职能部门，并制定了相应的岗位职责。华英坚持实施人性化管理，提炼出一系列管理格言:“我在华英心中”、“无情制度+有情管理”、“为农户服务至上”，让客户满意到“佳”等。华英公司实行全员劳动制，制定了系统的人力资源管理制度，建立了一套完善的绩效考核体系，吸引并留住人才。公司设有审计部，审计部门负责人具有必要专业知识和从业经验。组织、实施对公司及分支机构财务状况进行内部审计，对公司及分支机构的各项内控管理制度进行调查、审核，出具管理评价报告，指出存在的问题，提出完善建议等。 3.2.2 风险评估 公司根据既定的发展策略，结合不同发展阶段和业务拓展情况，全面、系统、持续的收集相关信息，并结合实际情况及时进行风险评估，动态地进行风险识别，对相关的内部风险和外部风险进行分析，制定相应的风险应对策略。 3.2.3 控制活动 日常经营管理:以本公司基本制度为基础，制定了涉及产品销售、生产管理、材料采购、人力资源、行政管理、财务管理、内部审计等整个生产经营过程的一系列制度，确保各项工作都有章可循，管理有序，形成了规范的管理体系。 会计系统方面:公司财务管理符合《会计法》、《企业会计准则》等有关规定，对资金管理、账务处理等具体业务流程制定了有效的内部控制操作规范，各岗位有合理的分工和相应的职责权限，对授权、审批、执行、复核、签章等流程均有明确规定，内部控制环节得到有效执行。 对采购、生产、销售、财务管理等各个环节进行有效控制，确保会计凭证、核算与记录及其数据的准确性、可靠性和安全性。 3.2.4 信息与沟通 公司建立了信息与沟通制度，明确内部控制相关信息的收集、处理和传递程序、传递范围，做好对信息的合理筛选、核对、分析、整合，确保信息的及时、有效。利用ERP系统、内部局域网等现代化信息平台，使得各管理层级、各部门、各业务单位以及员工与管理层之间信息传递更迅速、顺畅，沟通更便捷、有效。同时，公司要求对口部门加强与行业协会、中介机构、业务往来单位以及相关监管部门等进行沟通和反馈，以及通过市场调查、网络传媒等渠道，及时获取外部信息。 3.2.5 内部监督 公司通过对内部控制制度执行定期和不定期的检查，保证内部控制活动的有效运行。主要包括:公司董事会检查、审计委员会检查、内部审计部门检查。 poor" no place to hide, "poverty" a timely exit, "poor" and "return to the poor" get maximum support and help. To build up thleviation is a dynamic project, we must strengthen the farmers ' information management, dynamic management of poor, really "y. (C) establishing and perfecting retreat mechanism. Poverty alFi policy reveals the role to play, eventually incorporated into the low range, and fundamentally solve the problem of povert-port, such as poverty, children and unable to support the poor, Lont supls to implement poverty alleviation policies, older age, incapacity, cannot be achieved through industry support and employmerate social responsibility in the specific embodiment, the proper meaning of giving back to the community. Finally reveacorpo alleviation, employment, grants, financial aid and other forms of poverty alleviation activities, let poverty alleviation aidpeople to enjoy the fruits of development. Conditions to encourage private enterprises to establish Charity Fund for poverty more ties are centrally placed. Poverty in the enterprise, enterprise more powerful, more social responsibility, they should allowsales. Poverty alleviation to the removal, to desperate farmers out of poverty, in conjunction with urbanization, new communielectricity at no cost, revenue from electricity poor development, timely adjustment on-ement. According to prormation network system of the poor, poverty the basic information and dynamic entry to the system, to implement dynamic manage info5 4(华英集团内部控制存在的问题及原因 华英集团近几年在我国快速的发展起来，它的崛起到来给中国市场带来了新的活力，同时也使中国企业面临着巨大的竞争压力和激烈的市场冲击，在这种机遇与挑战并存的局面下，本文认为华英内部控制存在的问题有以下几点: 4.1 公司资金活动控制存在缺陷 1.2011年公司偿债能力指标见表1-1: 表1-1 项目/报告期 2011年度 偿 流动比率(倍) 0.73 债 速动比率(倍) 0.36 能 应收账款周转率(次) 12.97 力 资产负债比率(%) 54.08 资料来源:巨潮网 2010年公司偿债能力指标见表1-2: 表1-2 项目/报告期 2010年度 偿 流动比率(倍) 0.94 债 速动比率(倍) 0.66 能 应收账款周转率(次) 12.69 力 资产负债比率(%) 55.38 资料来源:巨潮网 上述指标中2011年流动比率=0.73<2，速动比率=0.36<1,说明华英集团的短期偿债能力存在很大风险。而且较2010年流动比率和速动比率都下降了，这说明短期偿债能力的风险增大了，这会牵制企业经营的管理人员耗费大量精力去筹集资金，以应付还债，还会增加企业筹资的难度，或加大临时紧急筹资的成本，影响企业的盈利能力。 笔者分析出现这种情况可能是缺乏筹资活动的风险意识，营运资金的控制活动不完善导致的。 4.2 公司社会责任意识淡薄 华英农业，在其所在地信阳市潢川县扮演着十分纠结的双重角色:一方面，它带动当地经济、提供就业岗位、富裕了一部分养殖户，是当地政府的“宠儿”;另一方面，它在养殖环节造成的污染又令许多百姓头疼不已。 潢川县付店镇凡村紧挨着华英孵化三厂，据调查这里的村民对该厂带来的污染体会很深。有村民反映，用养殖废水浇灌的稻子，要比普通的稻子长得高、长得旺，但会有 really "poor" no place to hide, "poverty" a timely exit, "poor" and "return to the poor" get maximum support and help. To buipoor development, timely adjustment on-ic management. According to prothe information network system of the poor, poverty the basic information and dynamic entry to the system, to implement dynamld up verty alleviation is a dynamic project, we must strengthen the farmers ' information management, dynamic management of poor, y. (C) establishing and perfecting retreat mechanism. PoFi policy reveals the role to play, eventually incorporated into the low range, and fundamentally solve the problem of povert-ment support, such as poverty, children and unable to support the poor, Loemployly reveals to implement poverty alleviation policies, older age, incapacity, cannot be achieved through industry support and id corporate social responsibility in the specific embodiment, the proper meaning of giving back to the community. Finaltion apoverty alleviation, employment, grants, financial aid and other forms of poverty alleviation activities, let poverty alleviaow more people to enjoy the fruits of development. Conditions to encourage private enterprises to establish Charity Fund for d allcommunities are centrally placed. Poverty in the enterprise, enterprise more powerful, more social responsibility, they shoul tricity sales. Poverty alleviation to the removal, to desperate farmers out of poverty, in conjunction with urbanization, newelectricity at no cost, revenue from elec6 很多空穗，还会大面积倒伏，造成减产。还有村民说，这里的稻米米质发黑，不好吃，不少村民将打出的米卖了之后从外地买米吃。 华英孵化三厂种鸭车间的一个排污口养殖废水未经任何处理直接排入村民稻田的沟堰，现场臭不可闻，蚊蝇遍地，鸭粪在沟堰中淤积甚深。华英孵化三厂另一个排污口修建有对养殖废水进行处理的三级沉淀池，不过，从观感上，经过处理的废水同未经处理的废水并无太大区别，现场味道依然刺鼻。 2011年6月中旬至7月中旬，由于华英对自来水水源地小潢河的污染，导致潢川暴发大面积腹泻感染疫情。 而且，据调查发现成百上千斤死鸭流入社会，其焚烧设备只是摆设，都是为了应付检查人员和媒体，真正的死鸭都会被卖给当地的收鸭人，最后流入社会，流向消费者的餐桌。 这以上种种现象，笔者认为是由于华英集团社会责任意识淡薄，一是环境保护投入不足，造成环境污染;二是没有保障消费者的食品安全，反而在利益的驱使下危害公众食品安全，这些可能会造成企业巨额赔偿，形象受损，最后甚至停业或破产。 4.3 公司治理结构不够完善 根据中国证监会河南监管局对公司治理情况的综合评价及整改意见的公告显示: 1(公司股东大会、董事会授权委托存在瑕疵。公司部分人员授权代理人参与股东大会和董事会的次数较多，并且授权委托书存在授权意见不明等情况。公司董事以通信表决方式参与董事会次数较多，并且与年报当中关于董事出席董事会会议情况描述不符。 2(公司三会记录不符合要求。公司三会记录简单，未能对发言要点进行记录，不能反映对问题的讨论和决策形成的过程。而且公司专业委员会会议工作记录仅以会议纪要形式显示。 3(公司第三届董事会第十五次会议决议公告中遗漏了投资信阳银行的表决情况。公司第四届董事会第二次会议公告事项多于该次会议通知及会议表决事项。 4.公司未按照《上市公司董事、监事和高级管理人员所持本公司股份及变动管理规则》(证监公司字【2007】56 号)文件要求制定有关人员持有及买卖本公司股票行为的申报、披露与监督制度。 5.公司《独立董事工作制度》中独立董事的任期、提名程序等与《关于在上市公司建立独立董事制度的指导意见》不相符。公司《公司章程》、《募集资金管理制度》、《风险投资管理制度》、《公司信息披露管理制度》等制度部分内容不完整。 6(公司《内部审计制度》未能有效执行。公司内审部门未能严格对募集资金使用进行季度检查，未能严格按照要求向审计委员会提交工作计划及工作报告。内审工作底稿不完备。 ement. According to prormation network system of the poor, poverty the basic information and dynamic entry to the system, to implement dynamic manage infopoor" no place to hide, "poverty" a timely exit, "poor" and "return to the poor" get maximum support and help. To build up thleviation is a dynamic project, we must strengthen the farmers ' information management, dynamic management of poor, really "y. (C) establishing and perfecting retreat mechanism. Poverty alFi policy reveals the role to play, eventually incorporated into the low range, and fundamentally solve the problem of povert-port, such as poverty, children and unable to support the poor, Lont supls to implement poverty alleviation policies, older age, incapacity, cannot be achieved through industry support and employmerate social responsibility in the specific embodiment, the proper meaning of giving back to the community. Finally reveacorpo alleviation, employment, grants, financial aid and other forms of poverty alleviation activities, let poverty alleviation aidpeople to enjoy the fruits of development. Conditions to encourage private enterprises to establish Charity Fund for poverty more ties are centrally placed. Poverty in the enterprise, enterprise more powerful, more social responsibility, they should allowsales. Poverty alleviation to the removal, to desperate farmers out of poverty, in conjunction with urbanization, new communielectricity at no cost, revenue from electricity poor development, timely adjustment on-7 5(改进华英集团内部控制的建议 5.1 加强资金活动的控制措施 1.强化风险意识，完善风险防范机制，制定经营发展战略。 企业在生产经营的过程中，风险无处不在，同时也包括筹资活动，这就要求企业的全体员工强化发现风险与控制风险的意识。建立风险预警系统，对风险进行有效的防范，并采取有效措施来应对风险，把风险带来的损失降到最低。企业在建立风险防范机制时，必需要立足于市场，要对企业的内外部环境进行全面、系统的分析，所建立的风险防范机制要适用于企业自身，这样才能利用科学的筹资结构来对风险进行分散。在此基础上制定经营发展战略，这样才能有效地指导企业的各项活动。 2(强化企业现金流的控制，提高营运资金的控制，对利率变动所带来的风险进行控制，制定完整的筹资计划。 企业应建立和完善严格的资金授权、批准、审验、责任追究等相关管理制度，加强资金活动的集中归口管理，规范资金活动的的执行。在筹资方面，企业筹资活动的现金流入主要包括:发行债券、贷款以及吸收权益性投资等等;现金流出主要包括:债务的偿还、偿还利息所支付的现金、筹资费用发生所支付的现金等等。现金流对企业日常经营非常重要，没有现金流，企业的日常工作就无法展开，企业必须要从全局来加强现金流的控制。筹资活动必须保证投资收益率大于借款利息率，否则企业就会遭受损失。所以，当银行的利率较高时，企业最好不要进行筹资活动或者只进行短期的筹资，当利率发生变动向下调动时，企业可以进行少量筹资或者在不得不筹资的情况下，应采用浮动利率的方式进行计息。当利率处于低水平时，企业可以适当的进行筹资，在企业需要大量资金，但是对利率的趋势却无法进行准确的估计时，我们可以利用金融衍生工具对风险进行有效的规避，以减小因为利率变动而带来的筹资风险。 5.2 加强企业社会责任意识 1.企业高管人员应给予充分重视 企业高管应当重视社会责任，切实做到经济效益与社会效益、短期利益与长远利益、自身发展与社会发展相互协调，实现企业与员工、企业与社会、企业与环境的和谐发展。 2. 强化宣传， 贯彻预防为主的原则， 加大处罚力度， 并重在处罚个人 企业管理层应制定一系列奖罚措施，对那些揭发内部存在有损企业形象和危害社会的行为的人给予奖励，如向其提供奖金或荣誉;反之对那些为了获取利润而做不法小动作的人处以严惩，严重的予以开除。 3(树立产品质量至上的观念，加强对企业产品质量的系统监督与管理 ic management. According to propoor development, timely adjustment onthe information network system of the poor, poverty the basic information and dynamic entry to the system, to implement dynam-ld up really "poor" no place to hide, "poverty" a timely exit, "poor" and "return to the poor" get maximum support and help. To buiverty alleviation is a dynamic project, we must strengthen the farmers ' information management, dynamic management of poor, y. (C) establishing and perfecting retreat mechanism. PoFi policy reveals the role to play, eventually incorporated into the low range, and fundamentally solve the problem of povert-ment support, such as poverty, children and unable to support the poor, Loemployly reveals to implement poverty alleviation policies, older age, incapacity, cannot be achieved through industry support and id corporate social responsibility in the specific embodiment, the proper meaning of giving back to the community. Finaltion apoverty alleviation, employment, grants, financial aid and other forms of poverty alleviation activities, let poverty alleviaow more people to enjoy the fruits of development. Conditions to encourage private enterprises to establish Charity Fund for d allcommunities are centrally placed. Poverty in the enterprise, enterprise more powerful, more social responsibility, they shoul tricity sales. Poverty alleviation to the removal, to desperate farmers out of poverty, in conjunction with urbanization, newelectricity at no cost, revenue from elec8 产品质量是企业生产的命脉和根本，企业应当增强产品质量意识，树立产品质量至上的社会责任观念。企业在追求利润的同时， 必须明白自己的社会责任， 生产与销售都要对社会负责。 提高企业的高度责任感和自觉性， 是保证质量的根本对策。对产品质量必须实行事前、事中、事后无盲点的监督链，事前要有标准、有体系; 事中要执行标准; 事后要跟踪消费者对产品的反馈信息， 并建立产品信息反馈渠道， 出现一点问题， 马上从源头治理。不能等产品发生质量问题后再去管理。这样， 无论对当事人、对社会、对企业还是对国家都将付出沉重代价 4.应建立责任危机处理机制和良好的社会责任报告制度 在面对社会信誉危机时，企业要有合理的责任处理机制，对于影响企业外部形象和自身发展的突发事件，要在第一时间出来，把损失降低到最低程度;对于可能对公众信心、消费者选择产生重大影响的事件，应由单位负责人在媒体上予以说明并致歉;企业内部应保持畅通的沟通渠道，将平时的小问题及时反映、沟通并解决，避免形成大问题。全面提高企业的服务能力水平，提高企业的品牌形象和价值。 5.3 完善公司治理结构 1.加强管理董事会、股东大会的授权委托 确认每次出席董事会、股东大会的人数，并准确记录董事会成员、股东成员委托出席次数，对于委托授权出席及缺席董事会、股东大会次数较多者，应予警告，严重者予以相应的处罚。对于授权委托书要进行严格审查，明确授权意见，对于审查不合格者按缺席处理。这样才能保证董事会、股东大会的有效举行。 2. 完善董事会、股东大会、监事会的基本运作，详细并准确记录三会的会议情况，完善有关董事会决议的规定 董事会要制定议事规范并严格执行，董事会和高管层权责要明晰，并督促高管层制定了全员行为规范，制定专门委员会的工作规范并保证其正确行使职责，对股东大会的决议进行贯彻执行。任命2-3名认真的、有责任感、专业知识较强的人员记录会议情况，包括董事会成员、公司部分人员的发言要点以及对问题的讨论与决策信息，而且会议要有录音或视频格式的文件;会议结束有关人员要严格审查会议记录，确保不会出现漏记、误记，对于又不确定金额记录的出现，可通过会议视频或录音文件确认;相关人员有责任将视频或录音文件要注意保存完好。董事会会议公告要严格按照会议表决的事实情况对外公布，严禁多公布或少公布，对于错误的公布信息要及时对外发布纠正公告。失职的人员要先予以警告，有过警告三次以上的人员要处以严惩。 3.完善监事会的构成结构 监事会必须有充分的检查权,包括列席董事会会议及质询、陈述、建议权;对公司经营者有相关违章行为的调查权;公司财务、资产的检查、审核权;对临时股东大会 的召集权和主持权;对董事、经理解聘的建议权;以公司名义对董事、经理的起诉权。 poor development, timely adjustment on-ement. According to prormation network system of the poor, poverty the basic information and dynamic entry to the system, to implement dynamic manage infopoor" no place to hide, "poverty" a timely exit, "poor" and "return to the poor" get maximum support and help. To build up thleviation is a dynamic project, we must strengthen the farmers ' information management, dynamic management of poor, really "y. (C) establishing and perfecting retreat mechanism. Poverty alFi policy reveals the role to play, eventually incorporated into the low range, and fundamentally solve the problem of povert-port, such as poverty, children and unable to support the poor, Lont supls to implement poverty alleviation policies, older age, incapacity, cannot be achieved through industry support and employmerate social responsibility in the specific embodiment, the proper meaning of giving back to the community. Finally reveacorpo alleviation, employment, grants, financial aid and other forms of poverty alleviation activities, let poverty alleviation aidpeople to enjoy the fruits of development. Conditions to encourage private enterprises to establish Charity Fund for poverty more ties are centrally placed. Poverty in the enterprise, enterprise more powerful, more social responsibility, they should allowsales. Poverty alleviation to the removal, to desperate farmers out of poverty, in conjunction with urbanization, new communielectricity at no cost, revenue from electricity 9 监事会的人员必须对董事会、经营者、管理人员进行严格监督，保证公司控制的有效及有序地进行。 4.修订完善公司的有关制度 公司应严格按照《公司法》、《证券法》、《上市公司章程指引》和其他有关法律法规的要求，修改并完善了《公司章程》、《股东大会议事规则》、《董事会议事规则》、《监事会议事规则》、《独立董事工作制度》、《董事会秘书工作条例》、《募集资金管理制度》、《关联交易决策与控制制度》、《信息披露管理制度》、《重大信息内部报告制度》、《内部审计制度》、《风险投资管理制度》等，不断完善公司法人治理结构，建立健全公司内部管理和控制制度。上述制度完善后后，在进一步规范公司运作，提升公司的规范化和透明度基础上，不断提高着公司治理水平。 5.建立完善的激励与约束机制 董事会应该制定了董事和高管人员的考核评价办法，开展了考核程序，保证考核的公平、公开和公正 ;考核结果向股东大会说明，对董事和高管人员的违法、违规行为实行了问责并严格执行。强化对高管层的激励与约束，提高了信息披露管理水平。在信息披露管理上，公司董事会每年都应及时制定新的信息披露管理制度，保证了信息披露的及时、准确、完整和公平。 6(建立高效的内部审计监督机构审 董事会应该开展财务状况的审计，持续关注会计及财务管理体系的健全性和有效性，及时发现可能导致财务报告不准确的因素并向高管层提出纠正意见，督促内部审计部门定期对内部控制状况进行评估并报告，并督促高管层对审计报告揭示的问题提出整改方案并采取改进措施，保存完备的内审底稿。 verty alleviation is a dynamic project, we must strengthen the farmers ' information management, dynamic management of poor, poor development, timely adjustment on-ic management. According to prothe information network system of the poor, poverty the basic information and dynamic entry to the system, to implement dynamld up really "poor" no place to hide, "poverty" a timely exit, "poor" and "return to the poor" get maximum support and help. To buiy. (C) establishing and perfecting retreat mechanism. PoFi policy reveals the role to play, eventually incorporated into the low range, and fundamentally solve the problem of povert-ment support, such as poverty, children and unable to support the poor, Loemployly reveals to implement poverty alleviation policies, older age, incapacity, cannot be achieved through industry support and id corporate social responsibility in the specific embodiment, the proper meaning of giving back to the community. Finaltion apoverty alleviation, employment, grants, financial aid and other forms of poverty alleviation activities, let poverty alleviaow more people to enjoy the fruits of development. Conditions to encourage private enterprises to establish Charity Fund for d allcommunities are centrally placed. Poverty in the enterprise, enterprise more powerful, more social responsibility, they shoul tricity sales. Poverty alleviation to the removal, to desperate farmers out of poverty, in conjunction with urbanization, newelectricity at no cost, revenue from elec10 参考文献 [1]财政部,证监会,审计署等. 企业内部控制基本规范[M].2008. [2]丁玉芳(浅谈内部控制要素[J](山西焦煤科技，2009(2) [3]方红星，池国华.内部控制[M].大连:东北财经大学出版社.2009. [4]方红星，王宏译.企业风险管理——整合框架[M].大连:东北财经大学出版社，2005. [5]荆新,王化成,刘俊彦.财务管理学[M].北京:中国人民大学出版社.2009. [6]何慧(内部控制理论的发展历程研究[J](经济研究导刊，2011(15). [7]李秉成(内部控制概念及其基本性质的探讨 [J](武汉理工大学学报?信息与管理工程版，2003,25(2). [8]李海琴(浅析企业内部控制目标[J](合作经济与科技，2009(3). [9]梁璐璐，梁红漫.企业应进一步强化风险管理与内部控制[J].财务与会计理财版，2010(03). [10]吕海棠.浅论企业施行社会责任控制的重要性[J].辽宁科技学院学报.2011,13(3) [11]王纪峰(浅议内部控制中的控制活动[J](管理实践，2009(10). [12]夏红雨.企业偿债能力分析的新视角.会计之友,2010(3) [13]岳红.财务报表分析[M].中国人民大学出版社，2009. [14]钟雅娟.集团企业内部控制存在的问题及其对策[J].商业经济，2010(08). [15]周彩节.浅析企业偿债能力分析[J].现代企业.2011,10(10) [16]中华会计网校.解读企业内部控制应用指引第4号——社会责任[DB/OL].2010-7-24 [17] Robert Kaplan, David Norton. The Balanced Scorecard [M].America: Harvard Business School Press,2008. -ement. According to prormation network system of the poor, poverty the basic information and dynamic entry to the system, to implement dynamic manage infopoor" no place to hide, "poverty" a timely exit, "poor" and "return to the poor" get maximum support and help. To build up thleviation is a dynamic project, we must strengthen the farmers ' information management, dynamic management of poor, really "y. (C) establishing and perfecting retreat mechanism. Poverty alFi policy reveals the role to play, eventually incorporated into the low range, and fundamentally solve the problem of povert-port, such as poverty, children and unable to support the poor, Lont supls to implement poverty alleviation policies, older age, incapacity, cannot be achieved through industry support and employmerate social responsibility in the specific embodiment, the proper meaning of giving back to the community. Finally reveacorpo alleviation, employment, grants, financial aid and other forms of poverty alleviation activities, let poverty alleviation aidpeople to enjoy the fruits of development. Conditions to encourage private enterprises to establish Charity Fund for poverty more ties are centrally placed. Poverty in the enterprise, enterprise more powerful, more social responsibility, they should allowsales. Poverty alleviation to the removal, to desperate farmers out of poverty, in conjunction with urbanization, new communielectricity at no cost, revenue from electricity poor development, timely adjustment on11 致 谢 时间匆匆，转眼间本科两年的学习生活即将结束。在这里我首先要衷心感谢我的老师们，感谢您们对我的教育。本文在撰写的过程中，自始至终都得到了导师李老师的悉心指导，他在百忙之中抽出时间，对我的论文从最初的选题，到提纲的拟定以及论文的初稿多次审阅并细心指导，倾注了大量的精力。他的认真指导，给了我很大的启发，让我在论文写作过程中受益匪浅。在本文的写作过程中，同宿舍的姐妹也给我提供了很多富有启发性的意见，给予了我很大的帮助。在此，一起向她们表示最诚挚的谢意～ 最后，我要特别感谢我的父母及家人，感谢父母对我的养育之恩，感谢家人对我的关心和爱护。他们对我的关怀和理解，使我产生了无尽的勇气和动力，没有他们的支持和帮助，我的大学生涯也不会这么顺利。 the information network system of the poor, poverty the basic information and dynamic entry to the system, to implement dynampoor development, timely adjustment onld up -ic management. According to proreally "poor" no place to hide, "poverty" a timely exit, "poor" and "return to the poor" get maximum support and help. To buiverty alleviation is a dynamic project, we must strengthen the farmers ' information management, dynamic management of poor, y. (C) establishing and perfecting retreat mechanism. PoFi policy reveals the role to play, eventually incorporated into the low range, and fundamentally solve the problem of povert-ment support, such as poverty, children and unable to support the poor, Loemployly reveals to implement poverty alleviation policies, older age, incapacity, cannot be achieved through industry support and id corporate social responsibility in the specific embodiment, the proper meaning of giving back to the community. Finaltion apoverty alleviation, employment, grants, financial aid and other forms of poverty alleviation activities, let poverty alleviaow more people to enjoy the fruits of development. Conditions to encourage private enterprises to establish Charity Fund for d allcommunities are centrally placed. Poverty in the enterprise, enterprise more powerful, more social responsibility, they shoul tricity sales. Poverty alleviation to the removal, to desperate farmers out of poverty, in conjunction with urbanization, newelectricity at no cost, revenue from elec12