完善上市公司内部控制评价的思考

内部控制评价是内部控制体系中一个重要的动态活动,有效的内部控制评价是内部控制不断完善和提升的强有力保证。但在实务中,我国上市公司注重内部控制制度建设,却缺乏对内部控制有效性的全面评价。本文结合《企业内部控制评价指引》,在分析目前我国上市公司内部控制评价现状的基础上,就如何完善上市公司内部控制评价进行探讨。     

完善上市公司内部控制评价的思考

内部控制评价是内部控制体系中一个重要的动态活动,有效的内部控制评价是内部控制不断完善和提升的强有力保证。但在实务中,我国上市公司注重内部控制制度建设,却缺乏对内部控制有效性的全面评价。本文结合《企业内部控制评价指引》,在分析目前我国上市公司内部控制评价现状的基础上,就如何完善上市公司内部控制评价进行探讨。     

上市公司内部控制评价问题研究

上市公司内部控制的内部评价与外部评价相互联系,强调在完善上市公司内部控制的内部评价体系的基础上,也要着力构建其外部评价体系,使其通过有效的内外部评价约束机制,促进上市公司切实重视和加强内部控制,真正提高上司公司内部控制制度的执行效果。针对目前上市公司内部控制评价中普遍存在的问题,从内部控制评价的角度提出了一些对策。     

上市公司内部控制评价相关问题的探

内部控制评价是对内部控制本身的再控制,是内部控制目标实现以及作用发挥的重要环节。由于我国内部控制正逐步由自愿披露到强制披露阶段转变,各种评价方法参差不齐,因此建立一套完善的、符合实际的、具有可操作性的企业内部控制评价体系势在必行。本文阐述了上市公司内部控制评价的原则和主体,进而对内部控制评价体系的构建提出自己的见解,最后为内部控制的改进提出合理的建议。     

内部控制披露与资产规模相关性分析

自我国颁布《企业内部控制基本规范》及其配套指引之后,披露内部控制自我评价报告的上市公司越来越多。本文旨在研究内部控制披露情况和披露企业资产规模之间的相关关系。文章随机选取了86个样本,设置了15个内部控制评价指标,对内部控制披露进行了量化处理,运用综合加权法及相关性分析模型,进行实证分析。结果表明,企业内部控制披露与资产规模存在正相关关系。     

论内部控制评价之企业层面实务评价

财政部出台的<企业内部控制基本规范>,为企业提供了完整和公认的内部控制框架,同时以法规的形式要求上市公司对本公司内部控制的有效性进行自我评价.<企业内部控制基本规范>要求:企业应当结合内部监督情况,定期对内部控制的有效性进行自我评价,出具内部控制自我评价报告.本文根据<企业内部控制基本规范>的要求从企业层面详细阐述了企业内部控制的方法和一般步骤以及对从企业层面出具内部控制评价报告给予了一定的指引.     

我国企业内部控制有效性评价研究

随着企业管理理论不断发展,企业开始日益重视内部控制管理,而内部控制有效性评价是企业是加强企业内部控制有效途径。内部控制有效性评价应首先确定评价主体、评价目标、评价范围、评价标准和评价方法。根据内部控制有效性的评价结果,采取措施提高内部控制的有效性。这些措施包括优化企业内部管理环境、构建公开透明的内部控制信息披露机制、建立完善的会计管理体系以及强化监督机制等。     

企业内部控制自我评价探讨

企业的内部控制自我评价体系,是进行企业经营行为、管理行为重要的方式之一,通过自我评价发现一些问题,并且及时采取措施来完善内部制度建设,为企业实现其发展目标做铺垫.当前我国企业内部控制自我评价存在评价内容与评价结论关联性较弱,忽视对企业文化内容的评价,评价过程中的定量评价缺失等不足.应通过建立专门的评价机构,增强企业内部控制自我评价的影响力,加强企业内部控制自我评价行为的执行力,构建完善的内部控制评价标准体系等途径加以完善.     

浅析我国企业内部控制评价体系的构建

企业内部控制评价是对内部控制本身的再控制，是内部控制目标实现以及作用发挥的重要环节。当前我国企业内部控制评价主要是为审计服务的，无论是评价内容还是评价目标，都存在很大的局限性，制约了企业内部控制的有效执行。因此建立一套完善的、符合实际的、具有可操作性的企业内部控制评价体系势在必行。     

企业内部控制评价体系构建探析

企业依据一定的标准对其执行内部控制的情况进行评价就是企业内部控制评价,是对内部控制本身的再控制。企业想要发现自身内部控制过程中存在的问题,就需要对内部控制的执行情况进行评价,通过评价得出的结论采取相应的措施完善自身的内部控制。当前我国内部控制无论是在评价内容还是评价目标方面都存在很多的问题,使得企业内部控制不能得到有效执行。因此,建立一套完善的、切合实际的、可操作性强的企业内部控制评价体系具有重要的意义。     

Scanning the internal environment: Impossible precept or neglected art?

A wave of recent empirical studies draws our attention to the view that successful firms display a heightened alertness and responsiveness to environmental changes (e.g. Hooley and Lynch 1985). Also to be found is a plethora of normative expositions of the organisational systems, techniques and procedures that can be used to generate the data and analyses that provide the basis for knowledge of the firm's market environment (Brownlie 1987).

Students of marketing may be forgiven for congratulating themselves that the merit of one of the basic maxims of the subject is at last achieving widespread recognition. The author would just counsel a moment of caution. In this paper he argues that the popular thrust towards environmental awareness may bring about an overriding concern with the environmental appraisal, to the detriment of its indispensable obverse, the internal appraisal.

The writer reminds us that survival and prosperity are also determined by the match the firm achieves between its distinctive competences and market opportunities. In doing so he calls for a reawakening of interest in what is in danger of becoming the Cinderella function of strategic marketing, i.e. the internal appraisal.

The paper discusses the execution of the internal appraisal and its role in the overall strategic management of the firm. It introduces a conceptual framework which integrates the tasks of defining, identifying and evaluating the firm's strengths and weaknesses. It also looks at functional areas of the firm and gives examples of the strengths and weaknesses to be found in each.     

内部控制与企业价值的相关性:实证分析

为了研究内部控制与企业价值的关系,本文构建了中国上市公司内部控制综合评价指数(ICI),包括控制环境、风险评估、控制活动、信息与沟通、监督评价五个方面。通过实证数据检验,发现我国上市公司内部控制的建立和完善确实对企业价值有显著的正向促进作用。     

浅析当前基层央行内部控制 监督评价的难点及政策建议

当前,基层人民银行开展的内部控制监督评价活动对完善自身内部控制体系发挥了积极作用,但尚处于逐步探索阶段,实际操作中还存在一些问题,笔者对此进行了探讨并提出了自己的一点儿粗浅建议。     

Institutional Ownership,Risk Disclosure,and Potential Benefits： From the Perspective of Internal Control and Firm Risk

This study investigates risk reporting practices of Chinese listed manufacturing companies. More specifically, it empirically examines the relationship between the percentage of institutional shareholding, the disclosure of risk related information and the impact of risk disclosure on internal control and firm risk. Three risk disclosure attributes indicative of good risk related information disclosure are employed in this research. As hypothesized, we find that firms with higher institutional ownership provide more informative disclosure on distinct risk factors and take more actions in response to the risk factors. Results drawn from the potential benefits of risk reporting suggest that risk disclosure has positive effects on the quality of internal control. We also find that risk disclosure can effectively decrease future downside systemic risk.     

浅议高校财务内部控制建设

当前,我国大部分高校在内部控制建设方面存在的问题主要是相关会计制度不健全,财务监督机制缺失,会计人员专业判断能力不强,会计信息披露不规范等。各高校应高度重视财务内部控制建设,完善相关制度,重视财务预算,及时更新管理系统,加强资金管理,明确责任主体,优化控制流程,建立财务内部控制评价体系,提高工作效率,切实加强分工协作,逐步建立以财务风险为导向的财务内部控制体系。     

内部控制、价值管理和企业价值

在内部控制理论研究的发展过程中,内部控制局限性一直是与其目标实现相关的最为重要的一个问题,内部控制要想在企业经营管理中发挥更大的作用,就必须着眼于其他途径,朝着多元化、多角度的方向发展。因此,本文另辟蹊径,沿着企业利益相关者合作逻辑,引入时间参数,构建基于企业全体资源要素投入主体共同参与治理的内部控制体系,保障各主体的特定利益,协调各主体的价值取向,促进企业整体价值最大化。     

Individual responses to firm failure: Appraisals,grief, and the influence of prior failure experience

This paper provides a systematic assessment of how entrepreneurs react to firm failure. We use appraisal theory as an overarching theoretical framework and hypothesize that the more the failure experience is appraised as stressful in terms of its implications for harm or loss, the greater the feelings of grief. To test this hypothesis we developed a unique database of entrepreneurs who recently filed for firm bankruptcy. Our results support that there is great variation in responses to firm failure, and we provide theoretically valid explanations to why this is the case. These findings have substantial implications for how scholars conceive and theorize about entrepreneurial failure.     

MODELING THE RELATIONSHIP BETWEEN FIRM IT CAPABILITY,COLLABORATION, AND PERFORMANCE

The development and use of information technology (IT) have been thematic in recent literature. IT has been viewed as an enabler of internal and external firm collaboration, which is the foundation of supply chain management. Firm collaboration and information sharing, in turn, are expected to improve firm performance. A model of the relationship between firm IT capability, internal and external collaboration, and firm performance is proposed and tested, using empirical data. The findings show that firm IT capability directly impacts internal and external collaboration as well as firm performance. This finding has important implications for managers as they evaluate investment in information technologies.     

An empirical study of the impact of consumer emotional engagement and affective commitment in firm-hosted virtual communities

ABSTRACT

Emergent perspectives in marketing highlight new opportunities for leveraging social media as a means to build customer–firm relationships through consumer engagement. Drawing from cognitive appraisal theory and aspects of the service dominant logic, this study delineates and empirically tests hypotheses regarding the effects of key components of consumer engagement (cognitive appraisal, affective states, participation) on consumers’ affective commitment, in the context of two service companies where the firms used social media to host virtual communities. The research examines how consumers’ cognitive appraisal of the engagement experience aligned with their online interaction propensity and participation in value-creating activities drive engagement outcomes. The results confirm the need to contextualise, personalise and respond to the consumer’s engagement experience to develop this engagement.