大型旅游度假区内部治理研究
发布时间：2019-01-26 21:24
【摘要】：本文以COSO委员会发布的《内部控制整合框架》为基础构建了包括5个一级指标、16个二级指标、48个三级指标的内部控制三级评价指标体系,并以深圳东部华侨城大型旅游度假区为例,应用德尔菲法和深度访谈法对其内部控制水平进行了实证研究。研究结果表明深圳东部华侨城内部控制为规范级,内部控制管理过程得到定义和集成,但目前还存在治理结构、权利与责任分配、风险识别、多业态之间的协作和绩效评价等薄弱环节。本文针对这些薄弱环节提出了其内部治理的改进措施。
[Abstract]:Based on the "Internal Control Integration Framework" issued by the COSO Committee, this paper constructs a three-level evaluation index system of internal control, which consists of five primary indicators, 16 second-level indicators and 48 third-level indicators. Taking the large-scale tourist resort of East China overseas Chinese City in Shenzhen as an example, this paper makes an empirical study on the level of internal control by using Delphi method and depth interview method. The results show that the internal control of East China overseas Chinese Town in Shenzhen is normative, and the internal control management process has been defined and integrated. However, there are still governance structures, distribution of rights and responsibilities, risk identification, and so on. Weak links such as collaboration and performance evaluation among multi-business forms. This paper puts forward the improvement measures of its internal governance in view of these weak links.
【作者单位】： 暨南大学深圳旅游学院;中山大学旅游学院;
【基金】：暨南大学2013年度学科建设研究项目资助 广东省高等教育教学改革研究项目,项目编号:2012069
【分类号】：F592
[Abstract]:Based on the "Internal Control Integration Framework" issued by the COSO Committee, this paper constructs a three-level evaluation index system of internal control, which consists of five primary indicators, 16 second-level indicators and 48 third-level indicators. Taking the large-scale tourist resort of East China overseas Chinese City in Shenzhen as an example, this paper makes an empirical study on the level of internal control by using Delphi method and depth interview method. The results show that the internal control of East China overseas Chinese Town in Shenzhen is normative, and the internal control management process has been defined and integrated. However, there are still governance structures, distribution of rights and responsibilities, risk identification, and so on. Weak links such as collaboration and performance evaluation among multi-business forms. This paper puts forward the improvement measures of its internal governance in view of these weak links.
【作者单位】： 暨南大学深圳旅游学院;中山大学旅游学院;
【基金】：暨南大学2013年度学科建设研究项目资助 广东省高等教育教学改革研究项目,项目编号:2012069
【分类号】：F592
【参考文献】
相关期刊论文 前3条
1 陈力生;;基于成熟度模型的内部控制评价系统构建[J];中国管理信息化;2009年02期
2 储稀梁;COSO内部控制整体框架:背景、内容、理论贡献与启示[J];金融会计;2004年06期
3 张树民;邬东t，
本文编号：2415923
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