在華跨國公司內部控制問題之研究 —以U集團中國電梯公司為例

Abstract

具有現代企業管理制度的跨國公司起源于歐美發達國家。跨國公司隨著社會的進步、全球經濟的增長，在發展過程中積累了科學的管理方法和現代企業經營理念，特別是在公司治理與風險控制方面有著成熟的經驗可供借簽。跨國公司在經濟全球化的過程中對世界經濟的發展發揮了巨大作用，但是經濟的全球化與國際化趨勢給跨國公司的管理又帶來了新的機遇和挑戰。美國在經歷了安然公司的破產、世界通信公司會計醜聞事件之後，跨國公司的治理制度一度讓人懷疑。鑒於此，2004年9月，在《薩班斯法案》的基礎上，COSO委員會經過研究和完善，又發佈了更新的內部控制研究成果，即《企業風險管理框架》（簡稱ERM框架）。企業內部控制上升到全面風險管理階段。為了應對新世紀、新階段的內部控制建設工作，2013年5月，COSO又發佈了修訂版的《內部控制—整合框架》。至此，美國政府及其企業在公司內部控制方面有了目前最為全面的研究理論和完善的管理方案。 中國通過30年的改革開放，也出現了一批跨國企業。中國的跨國公司正在積極參與全球的經濟競爭。但是總體上中國仍然處於全球產業價值鏈的中低端，在全球的產業鏈分工中獲取的利益較少。雖然中國也有了一定規模的跨國企業，但是投資範圍主要在亞非拉等國，同時中國企業的跨國程度與歐美發達國家相比較小。大多數企業在科技創新、營運管理、經營績效與風險控制方面與歐美日等國家的跨國公司比較，仍然存在著較大的差距，國際競爭力亟待提高。研究跨國公司的管理與內部控制，不僅對中國公司在國內的管理有非常重要的借鑒，也有助於中國公司在走出國門，參與經濟全球化活動、促進國民經濟持續有效的增長。 本文通過對內部控制的起因、發展及《內部控制—整合框架》的最新理論探究，對跨國公司的管理特徵及運營優勢分析，以U集團中國電梯公司為例，深入研究分析了一家百年跨國企業在內部控制與營運管理方面的成功經驗。明確了內部控制環境的重要性，內部環境是基礎；合理的組織架構、業務流程和制度建設是內部控制的保證；通過公司的合規文化和監控手段確保內部控制措施得到有效落實。企業所有的管理理念、制度和流程都應該以提高經營效率和效果為目的，內部控制制度也不例外。在較短時間來看，公司加強內部控制在一定程度上確實降低了運營效率，但是從長遠來看，強化內控管理其實是保證了公司一直朝著健康、穩定的方向發展。另一方面，跨國公司適當考慮東道國的政治、法律、文化、習俗等人文環境，以不違背母公司的內控政策的宗旨和在風險可控的前提下，通過適當授權以提高投資國公司在當地的運營效率。

Modern enterprise management system of multinational companies originated in Europe and the United States developed countries. With the progress of the society and the growth of the global economy, the multinational corporation has accumulated the scientific management method and the modern enterprise management idea in the development process, and has the mature experience in the corporate governance and the risk control. Multinational corporations play a great role in the development of the world economy in the course of economic globalization. However, the globalization and internationalization of the economy has brought new opportunities and challenges to the management of transnational corporations. After the United States experienced bankruptcy of Enron, the WorldCom accounting scandals and bankruptcy of Bahrain, the governance system of multinational corporations was once questioned. In view of this, in July 2002 the US government introduced the Sarbanes-Oxley Act. The Act strengthens the corporate governance structure and operational mechanisms. In September 2004, COSO issued the Enterprise Risk Management Framework (ERM) in conjunction with the Sarbanes-Oxley Act on the basis of the previous internal control research report. The enterprise internal control has risen to the comprehensive risk management stage. In response to the new century and new stage of internal control construction work, in May 2013, COSO issued a revised version of the 'internal control - integration framework.' So far, the US government and its enterprises in the company's internal control has the most comprehensive research theory and the best management programs. China through 30 years of reform and opening up, there have been a number of multinational companies. China's multinational companies are actively participating in global economic competition. But overall China is still in the low end of the global industrial value chain, in the global industrial chain of division of labor obtaining less interest. Although China also has a certain number of multinational companies, but the scope of investment mainly in Asia, Africa and Latin America and other countries, thus the transnational degree of Chinese enterprises is smaller than the United States and European countries. Most Chinese enterprises still have a big gap in technological innovation, operation management, business performance and risk control compared with the multinational corporations in Europe, America and Japan, and the international competitiveness needs to be improved urgently. The study of the management and internal control of multinational companies is not only important for the Chinese companies in domestic management, but also helps Chinese companies to participate in economic globalization activities and promote the sustained and effective growth of the national economy. Based on the analysis of the origin and development of internal control and the latest theory of 'internal control-integration framework', this paper analyzes the management characteristics and operational advantages of multinational corporations, taking U Group China Elevator Company as an example to study and analyze a multinational’s internal control and operational management of successful experience. The internal environment is the foundation; the reasonable organizational structure, business process and system construction is the guarantee of internal control; through the company's compliance culture and monitoring means to ensure the effective implementation of internal control measures. All management concepts, systems and processes should be aimed at improving operational efficiency and effectiveness, and the internal control system is no exception. In the short run, strengthening corporate governance may be inefficient but, in the long run, it is a guarantee that the company is moving towards a healthier mechanism. On the other hand, the transnational corporations give due consideration to the host country's political, legal, cultural, customary and other humanistic environment, so as not to violate the purpose of the parent company's internal control policy and under the premise of risk control, through appropriate authorization to improve the investment company's local operational efficiency.