现代企业内控制度:概念界定与设计思路

本文根据对亚新科集团内控制度现场研究的顿悟 ,从现代企业实务出发 ,指出COSO报告和巴塞尔委员会的有关文件对内控制度只强调评价而忽略设计和执行的缺陷 ,并对内控制度概念予以补充和扩展。其新颖之处在于将“作业”及其相关概念 (诸如作业管理、供应链、价值链、流程再造等相关管理方法和ERP、CIMS、Internet、办公室自动化等新兴信息技术 )引进到内控制度 ,特别提出内控制度是最优化、最简捷和最理性的作业标准或作业程序的观点。其次 ,根据扩充的内控概念 ,演绎出总体设计思路和单项设计思路。前者针对一个集团或子公司而言 ,其方法包括三维立体的静态结构、过程循环式的动态结构和常规 /非常规事件结构 ;后者针对单个内控项目而言 ,其设计方法包括按部门、按项目和按流程。

The Internal Control System in Modern Enterprises: Concept and Design

This paper from a standpoint of modern enterprise practice points out the deficiencies of internal control framework both in COSO Report and Basle Committees documents -- emphasizing evaluation rather than design and implementation of internal control systems (ICSs). In addition, the concept of ICSs is supplemented and extended. In particular, activity and its related concepts such as activity-based management, supply chain, value chain, ERP, CIMS, office automation, process redesign, etc. are introduced into ICSs. It is argued that ICSs is an optimal, convenient and rational activity standards or procedures. This paper also provides methodologies for macro- and micro-design of ICSs. In the macro-design,three methods -- static three-demmition structure, dynamic process cycle structure and routine/irroutine balanced structure are used while department-,project- and process-based methods are used in the micro-design.