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HYST内部控制体系优化研究
摘要
在企业界、管理层、审计师、政府监管部门乃至国际监管组织的
共同推动下，内部控制理论与实践如今有了很大发展。但COSO在2004
年提出了八要素（内部环境、目标设定、事项识别、风险评估、风险
反应、控制活动、信息与沟通、监控）框架后，我国对内部控制的理
解与应用遇到了许多问题。因此，我国企业在起步落后的形势下亟需
迎头赶上，而加强内部控制建设已成为摆在我国企业面前的一项刻不
容缓的现实任务。本文首先对全面风险管理理论、企业内部控制理论
进行了系统介绍，然后在对HYST内部控制现状进行调查分析的基础
上，结合该企业内部控制实际情况，从战略管理、运营管理、财务管
理、法律事务等方面对企业的内部控制体系进行了一定程度的优化，
为企业内部控制和风险管理提供理论探索和实践指导。
关键词：HYST；内部控制；优化II
Optimization Research of Internal Control System for HYST
ABSTRACT
The theory and practice of internal control now has great development
with the promotion of business,management,auditors,government
regulators and even international regulatory organizations.However we
have encountered many problems in understanding and application of
internal control after the framework about Eight Elements was proposed by
COSO in 2004(Internal Environment,Objective Setting,Issues
Identification,Risk Assessment,Risk Response,Control Activities,
Information and Communication,Monitoring).Therefore Chinas'
enterprises in the initial situation must make great efforts to catch up pace
with the development,and so strengthen the construction of internal
control has become an urgent practical task of enterprises in our country.
Firstly,this paper systematically describes the management theory of
comprehensive risks and enterprise internal control theory,then based on
the investigation and analysis concerning the present status of HYST
internal control as well as combined with the actual situation of the
enterprise internal control,and optimizing internal control system for a
certain degree from the strategic management,operation management,
financial management,legal affairs and other aspects,which provide
theoretical exploration and practical guidance for internal control and risk
management.
KEYW ORDS:HYST;internal control;optimizationIII
目录
摘要······························································································································I
ABSTRACT·················································································································II
第一章引言·················································································································1
1.1研究背景············································································································1
1.2研究思路及方法·································································································4
第二章企业内部控制相关理论及研究现状······························································6
2.1全面风险管理·····································································································6
2.2内部控制············································································································8
2.3研究现状············································································································8
第三章HYST内部控制现状分析·············································································11
3.1战略管理··········································································································12
3.2运营管理··········································································································13
3.3财务管理··········································································································19
3.4法律事务··········································································································23
第四章HYST内部控制体系优化实施·····································································25
4.1内部控制体系优化原则···················································································25
42.H YST内部控制体系优化实施阶段·································································25
4.3需检查的流程及奖惩措施···············································································28
44.H YST内控审计需准备欧亿·体育（中国）有限公司清单·····································································29
第五章HYST内部控制优化措施·············································································31
5.1战略管理内部控制优化···················································································31
5.2运营管理内部控制优化···················································································32
5.3财务管理内部控制优化···················································································49
5.4法律事务内部控制优化···················································································56
第六章结论与展望····································································································59
6.1主要工作与创新点···························································································59
6.2结论··················································································································59
6.3局限性及后续研究工作········