物流企业内部控制体系构建和检查评价研究

从SOX法案和COSO的ERM风险管理框架入手,从公司战略、规划、业务单元、价值链部门和作业活动等五个管理层次,提出物流企业从战略到执行的内部控制构建思路,以及物流企业的内部控制体系检查与评价的方法。通过物流企业内部控制的合理构建和有效实施,以提升我国物流业管理水平,实现企业价值增长的目标。     

Enterprise Risk Management as a Dynamic Capability: A test of its effectiveness during a crisis

The dynamic capabilities framework has emerged as a growing area of research within business disciplines—the framework seeks to explain how and why firms adapt successfully to changes in their environments. Yet, whether such capabilities are effective in periods of environmental changes that can be characterized as a crisis remains an unexplored area of research. This paper adopts the position that enterprise risk management (ERM) constitutes a dynamic capability, and examines whether a firm's ERM capability allowed it to respond effectively to the financial crisis of 2008. We find that superior ERM capability was associated with smaller decline in stock price during the downturn and superior profitability during the upturn. The results suggest that firms may need different types of dynamic capabilities to react and respond to different dimensions of environment and types of change. Copyright © 2013 John Wiley & Sons, Ltd.     

关于完善我国场外衍生品风险管理机制的思考——一个基于COSO企业风险管理的框架

本文以场外衍生品市场为出发点,分析了包括产品交易高杠杆、交易活动不透明、产品风险不对称、外部监管空白点、风险暴露多元化等在内的场外衍生品的风险特征,最后运用COSO企业风险管理的框架,从控制目标、控制环境、事项识别、风险评估、风险应对、控制活动、信息与沟通以及监督等方面入手,提出完善我国场外衍生品风险管理机制的建议。     

COSO风险管理报告--内外部关系的解读和启示

继1992年提出内部控制的纲领性文件《内部控制———整体框架》后,COSO委员会又于2004年9月发布了《企业风险管理———整体框架》(简称ERM)。文章简要介绍了ERM的基本内容,并进一步从风险管理的内外部关系来解读新报告。最后,文章借鉴这一内部控制理论的最新成果,提出对我国修订内部控制规范的几点建议。     

基于ERM内部审计方法

复杂多变的经营环境使现代企业面临着众多的不确定性,为了实现企业目标,提升其价值,经营管理方法不断进行改进和完善,这也同时意味着内部审计目标和对象也正在发生着变化,企业为能够更好地实现其目标则对内部审计部门提出了更高的期望。基于此,本文首先对内部审计方法发展历程进行论述,接着提出实施基于ERM(Enterprise Risk Management,以下简称ERM,即企业全面风险管理)内部审计方法的必要性并对COSO委员会提出的ERM框架进行简要的论述,在此基础上,构建出基于ERM内部审计方法的步骤,以期其能够帮助内部审计人员发挥出内部审计本身应有的价值,以满足各方利益相关者的需求。     

基金管理公司子公司内部控制体系构建——基于COSO内部控制整体框架的案例分析

以上海W基金管理公司子公司为例，基于COSO内部控制整体框架，系统分析W基金管理公司子公司的五大内部控制要素和控制目标，探索构建了有效的专户子公司内部控制体系。完善的基金管理公司子公司内部控制体系有助于减少特定客户资产管理业务各个环节的运行风险，保障投资者权益，促进资产管理行业健康、稳步发展，并为行业的内控立法及内控标准提供实践参考，同时检验COSO内部控制整体框架理论的普遍性。     

新COSO报告下企业内部控制评价问题研究

企业内部控制问题近年来受到了普遍的关注,这与一些国内外知名公司爆出的财务舞弊案不无关系。在此背景下,2004年9月,美国著名的COSO委员会发布了关于内部控制的新COSO报告,即企业风险管理框架,该报告以《萨班斯—奥克斯利法案》为依据,本文就此报告结合企业内部控制评价指标做一解读。     

公司治理、公司管理与内部控制——对COSO企业风险管理框架(ERM)的分析

2004年COSO委员会正式发布了企业风险管理框架(ERM),这是继1992年其发布内部控制整合框架后的又一个飞跃性的内部控制研究成果。本文从公司治理内涵入手,以广义公司治理所基于的利益相关者理论为基础,分析公司治理与公司管理的关系,考察内部控制演变过程与公司管理的关系,在此基础上重点研究COSO的最新研究成果ERM这一广义的内部控制对公司治理和公司管理的影响。本文的结论是:ERM能提高公司治理效率,实施有效公司管理,实现公司治理和公司管理的有机整合。     

Do Implementation Processes and Rationales Matter? The Case of Workplace Reforms

This paper draws on a 1995 survey of 141 Canadian firms to address the extent to which the rationales and processes associated with workplace reform programmes matter to their success. Specifically, I explore the extent to which implementation rationales predict implementation processes, whether and how both appear to be associated with managerial evaluations of the effectiveness of workplace reforms, whether these associations are contingent on the intensity with which these reforms are adopted or on establishment size, and whether results are sensitive to the measure of effectiveness employed. Overall, I find that, although implementation rationales and processes may 'matter', the extent to which this is the case is limited and varies depending on intensity of adoption, on establishment size, and on the definition of effectiveness employed. I also find that, while adherence to a 'processually rational' model bears some association with effectiveness, this association tends to be uneven. I conclude that, although implementation rationales and processes may help to account for the uneven diffusion and success of reforms, much may also depend on the context and the actors involved     

信用担保机构内部风险控制——基于COSO框架

我国中小企业信用担保机构是专门经营和管理信用风险的机构,其对资金的倍数放大作用同时也是对风险的放大。担保风险能否被有效地防范与控制关系到信用担保机构的可持续发展。信用担保机构的内部风险控制是防范担保风险的重要途径之一,文章结合COSO风险管理框架探讨了我国信用担保机构内部风险控制。     

COSO企业风险管理整体框架解析

本文基于COSO新出台的《企业风险管理整体框架》,详尽探讨了报告的发展背景、主要内容、对其突破以及其相对局限性及对我国企业的启示等,期望对我国企业建立风险管理体系和完善内部控制提供理论支持。     

信息化环境下企业内部控制模式探讨

本文针对信息化环境下企业内控进行了探讨,分析当下信息技术对内部控制的影响,并提出内控系统和内控系统评价体系是内部控制模式不可或缺的两要素。同时分析了COSO内部控制整合框架和风险管理框架,以及我国企业内部控制规范等目前国内外普遍采用或研究的内部控制框架或法律规范。最后介绍了在ERP环境下设置内部控制系统的具体方法以及总账管理系统内部控制的设计关键点。     

企业内部控制的新进展

内部控制是现代企业管理架构的重要内容,是企业持续发展的制度保证。COSO报告提出了企业内部控制的总体框架,是企业内部控制理论的深化和实践的最新发展。文章介绍了企业内部控制的内涵、构成要素和整体框架,并对COSO报告进行了全面评述。     

How do industrial relations climate and union instrumentality enhance employee performance? The mediating effects of perceived job security and trust in management

In this study, we examine the effects of two key variables associated with union effectiveness on the job performance of employees, and the mechanisms that explain such effects. More specifically, we investigate whether employees' perceptions that their union has a constructive relationship with management (industrial relations climate) and is able to act as an agent for their concerns (union instrumentality) promotes their job performance by enhancing their perceived job security and trust in management. Drawing on three waves of data from 303 employees and their immediate supervisors within 17 private enterprises in China, we find employees' perceptions of union effectiveness influence their job performance by enhancing both their perceived job security and trust in management. These findings are consistent with social exchange theory and conservation of resources theory. This article contributes to the literature by improving our understanding of how unions influence employees' work performance and by explaining how employees' perceptions of the industrial relations climate and union instrumentality influence their job performance. It also sheds light on the important issue of the effectiveness of unions in China, a country where the centrality of the Chinese Communist Party is often considered to have reduced the instrumentality of unions.     

电信业收入质量管理体系的构建——以广东电信公司为例

本论文以电信业收入质量管理为主线,以广东电信为例,阐述了如何运用COSO内控框架的五要素搭建收入质量管理体系框架,并运用收入保障的滴漏概念,针对企业内部流程的薄弱环节,探讨如何挖掘、监控电信业收入风险点。     

企业风险管理框架解读——基于虚假按揭贷款分析

银行风险是当今世界各国共同面临的、迫切需要解决的重要课题。本文以商业银行的风险管理为主线,分析了COSO-ERM框架,按八大模块提出商业银行的风险管理框架,按ERM框架分析虚假按揭贷款,指出防范和化解国有银行风险应引入全面风险管理框架。     

Risk assessment for enterprise resource planning (ERP) system implementations: a fault tree analysis approach

Enterprise resource planning (ERP) system implementations are often characterised with large capital outlay, long implementation duration, and high risk of failure. In order to avoid ERP implementation failure and realise the benefits of the system, sound risk management is the key. This paper proposes a probabilistic risk assessment approach for ERP system implementation projects based on fault tree analysis, which models the relationship between ERP system components and specific risk factors. Unlike traditional risk management approaches that have been mostly focused on meeting project budget and schedule objectives, the proposed approach intends to address the risks that may cause ERP system usage failure. The approach can be used to identify the root causes of ERP system implementation usage failure and quantify the impact of critical component failures or critical risk events in the implementation process.     

Opposition to unions in the non-union sector in Britain

Using data collected from over 1,000 individuals in 30 Finnish personnel funds, we study the links between pay knowledge, pay satisfaction and pay effectiveness. We find consistent evidence that higher levels of pay knowledge are associated with improved pay satisfaction and perceived pay effectiveness at the organizational level. We find that pay knowledge has an independent impact on organizational outcomes, rather than being mediated through pay satisfaction. Finally, comparing measures of actual pay knowledge and perceived pay knowledge, we find that the measures of actual knowledge were better connected to the outcomes. This last result suggests that to reliably estimate the relationship between pay knowledge and pay effectiveness researchers should prefer measures of actual knowledge.     

Overcoming liabilities of origin: Human resource management localization of Chinese multinational corporations in developed markets

Despite the rapid growth of Chinese outward foreign direct investment in developed markets, many Chinese multinational corporations (MNCs) suffer from liabilities of origin (LOR)—capability‐ and legitimacy‐based disadvantages associated with the country of origin. This study identifies localization as a strategic mechanism through which Chinese MNCs overcome their LOR. With a specific focus on human resource management (HRM), we examine how factors associated with firms' perceived LOR, including springboard intent, local competition, and host country regulatory pressures, affect Chinese MNCs' adoption of local HRM practices in developed markets. We differentiate HRM practices that managers intend to adopt from those that are actually implemented and explore how state ownership affects the intention–implementation gap. Based on a sample of Chinese MNCs in the United States, we find that springboard intent, local competition, and host country regulatory pressures are positively associated with intended, but not implemented, HRM localization. Further examination demonstrates that springboard intent and local competition have significant effects on implemented HRM localization among private businesses but not in state‐owned enterprises (SOEs). The managerial constraints and resource endowment of Chinese SOEs may hinder their overseas subsidiaries from implementing local HRM practices to address LOR.     

Performance Management: Perceiving Goals as Invariable and Implications for Perceived Job Autonomy and Work Performance

In this study, we investigated whether perceiving goals as invariable is negatively related to work performance and whether this relationship is mediated by perceived job autonomy. Perceiving goals as invariable refers to the extent to which employees believe that the goals in a performance management system represent absolute standards that they must meet without exception, even if they think other factors are more important (e.g., situational factors or factors that are not associated with goals). In support of our hypotheses, we found a negative relationship between perceiving goals as invariable and work performance and that perceived job autonomy mediated this relationship. Theoretical and practical implications and directions for future research are discussed. © 2014 Wiley Periodicals, Inc.