Keywords internal control; Three-dimensional framework; Vector; health
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Aiming at the low efficiency and poor effect of theoretical research on internal control evaluation methods, more and more scholars realize the significance of quantitative research on internal control evaluation. Han et al. (2009) established a hierarchical index system based on the risk-oriented graphic structure, and introduced the system engineering method. (20 10) put forward the percentile evaluation method of internal control quantification in the article, and Wang (20 10) put forward the binary measurement triangle method of internal control measurement, which greatly solved the subjective problem of the method. However, in the order of the importance of factors, a large number of experts and certified public accountants are needed to avoid the influence of interference factors, which is very demanding in reality.
First, the significance of quantitative evaluation system of internal control
The evaluation of enterprise internal control refers to the process that the board of directors or similar authority comprehensively evaluates the effectiveness of internal control, forms evaluation conclusions and issues evaluation reports. Quantitative evaluation refers to the use of mathematical theory to improve the evaluation system in the evaluation process, so as to achieve the purpose of convenient observation and improvement. With the deepening of research and the development of practice, people gradually realize that the quantitative evaluation system of internal control has greater advantages and more important significance than the qualitative evaluation system of internal control, no matter from the macro-social level or the individual level of enterprises.
First, it is more conducive to the implementation of the two accounting auditing standards systems and an important guarantee for improving the quality of accounting information. After the implementation of the new accounting auditing standards system, how to ensure the implementation of accounting standards depends on whether there are reasonable quantitative methods and standards that can accurately show the advantages and disadvantages of enterprise internal control, which just goes beyond the qualitative internal control system. Therefore, it is necessary to strengthen the construction and implementation of quantitative evaluation standard system of enterprise internal control.
Second, it is more conducive to promoting the healthy and stable development of the capital market. Enterprises are important participants in the capital market and shoulder the important responsibility of maintaining market economic order and public interests. Facts have proved that imperfect internal governance mechanism and internal control mechanism will eventually lead to enterprise failure. Therefore, an enterprise has a good quantitative evaluation system of internal control, which is conducive to strengthening the supervision of internal control, preventing the risk of business failure, enhancing the confidence of market investors and promoting the healthy development of China's capital market.
Third, it is more conducive to enterprises to implement the strategy of going global. At present, China's economy mainly relies on exports to earn income, so enterprises not only represent their own image in global cooperation, but also represent the faces of China enterprises. A good quantitative evaluation system of internal control can improve the image of enterprises in international cooperation, thus helping to enhance the trust of foreign partners in domestic enterprises and the stability of cooperative relations, and promoting enterprises to achieve the strategic goal of going global.
Second, the construction of quantitative evaluation system of enterprise internal control
(A) Risk prevention is the basis of quantitative evaluation system of enterprise internal control.
Risk refers to the uncertainty of the future. The risks of an enterprise include internal risks and external risks. Specifically, it includes management risk, business risk, financial risk, security risk, technology risk, market risk and legal risk. In terms of internal control, enterprises should determine control objectives according to their development strategies and business processes, make full use of information management systems, collect relevant information comprehensively, systematically and continuously, and conduct risk assessment. This paper absorbs the reasonable core of COSO framework and draws lessons from other internal control viewpoints, and mainly adopts the method of combining three-dimensional framework model with matrix to establish a quantitative evaluation system of internal control.
(2) Three-dimensional frame model
Three-dimensional framework refers to considering the internal control system of an enterprise from three directions: the horizontal department arrangement of the enterprise itself, the project flow of the enterprise and the vertical administrative level of the enterprise, and introducing X-axis, Y-axis and Z-axis for three-dimensional consideration.
Z axis refers to the arrangement from top to bottom from the administrative level of the enterprise. As we all know, the administrative level of an enterprise mainly includes shareholders' meeting, board of directors, board of supervisors, managers and middle managers and subordinate employees of various departments, forming a vertical structure, which constitutes the hardware foundation of internal control of an enterprise. The design is based on the overall goal and arranged according to the specific goals of personnel at all levels. The shareholders' meeting is the highest authority of an enterprise, and its control goal is to require the management authorities to provide true, complete and useful information, supervise the management behavior of the management authorities, and make correct investment and management decisions. The board of directors accepts the entrustment of shareholders, and its internal control goal is mainly to ensure the scientific and fair planning, investment planning, financial budget and final accounts planning, profit distribution planning and internal management organization of the company. Entrusted by the board of directors, the general manager is the executive layer of the company and is specifically responsible for the daily operation of the enterprise. The managers of all departments are appointed by the general manager to assist the general manager in formulating the long-term and short-term policies of the enterprise, formulating and establishing the overall financial strategy, formulating and implementing the relevant enterprise budget and final accounts and management control procedures, and ensuring that the general manager has information. The board of supervisors and the internal audit department are the supervisory departments of the company: the internal audit department is mainly responsible to the board of directors and the general manager, checking the implementation of the control work at the following levels and supervising the implementation and enforcement of various regulations; The board of supervisors supervises the directors and managers of the company to ensure the interests of shareholders.
The X axis is carried out from the perspective of the enterprise department, that is, the horizontal angle. When the vertical administrative arrangement of the enterprise is completed, the phased objectives of the enterprise are divided into various departments according to the content to complete. In the process of department function design, we should pay attention to the post setting, process setting, personnel setting and responsibility setting of the enterprise, so as to make the division of labor between departments scientific and closely related to each other.
Y axis is from the perspective of enterprise project process. Different projects have obvious differences in operation methods and sequence for the same enterprise. Projects and departments are independent of each other, and each department arranges its own specific work according to its own responsibilities in the project. Even for the same project of the same enterprise, due to the change of environment, different operation sequences will be produced at different times. This causes the project to be seen as a separate angle.
Therefore, the three-dimensional internal control evaluation system is relatively perfect. The relationship between internal control departments, internal projects and operators forms a three-dimensional framework, and the information flow, capital flow, logistics and personnel flow formed by multiple projects flow between the organizational dimension and the departmental dimension, thus forming a three-dimensional control framework of organization, department and operation dimension. In this framework, the relationship between entrustment and agency, control and controlled, containment and containment is embodied. Every level, unit and personnel are related to internal control, and they all participate in internal control activities and bear relevant responsibilities.