过程控制导向的企业合同内部控制系统研究  

The Research on the Process control-oriented Internal Control System of Contract

作　　者：马颖[1] 

机构地区：[1]上海金融学院,201209

出　　处：《会计研究》2011年第9期61-65,97,共5页Accounting Research

基　　金：财政部重点课题(2008KJA21);上海市会计学会课题<金融危机下我国外贸公司合同内部控制机制研究>的阶段性成果;上海市教委科研创新项目支持

摘　　要：企业正处于内部管理需求与外部监管要求寻求平衡的双轨制运行阶段,合同内部控制系统的构建成为企业有效地控制合同风险的手段。五部委颁布了《企业内部控制应用指引第16号—合同管理》以指导企业提升经营管理水平,在实践检验中,企业面对合同内部控制制度的变迁,本文提出以《合同法》等为法律背景,以过程控制为导向建立企业合同内部控制系统;并结合金融危机中外贸公司的实践案例,探讨评价其合同控制过程的控制手段、主要载体以及内生条件等,以期帮助企业寻找合同内部控制制度的变迁路径,有效的进行风险管理。The paper presents a method to establish the internal control system of enterprise contract base on 'contract law' which is the legal background and the means of process control-oriented,the study found process control is more targeted and early warning combine with the characteristics of process control.The four main factors of contract control system are constituted by 'System','institutional','person' and 'path'.The paper explored and accessed the internal control system of the contract which is the process control-oriented,control means of process,the main carrier,endogenous conditions and economic consequences withs IMPORT & EXPORT COMPANY practice case,in order to help companies seek the path of internal control institutional changes of the contract,and improve the effectiveness of the risk management

关 键 词：过程控制导向 内部控制系统 合同预警 

分 类 号：F272[经济管理—企业管理] D923.6[经济管理—国民经济]