發(fā)布時間：2018-01-22 07:04

  本文關(guān)鍵詞： 內(nèi)部控制 ERM框架 建筑集團(tuán) 全面風(fēng)險管理　出處：《江蘇大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：內(nèi)部控制本質(zhì)是管控管理者關(guān)心的風(fēng)險,實(shí)現(xiàn)企業(yè)的目標(biāo),通常會涉及一整套的目標(biāo)管理、人員組織結(jié)構(gòu)和運(yùn)作系統(tǒng)等。COSO委員會在1992年和2004年前后發(fā)布的兩版內(nèi)部控制框架報告對整個內(nèi)部控制理論研究應(yīng)用領(lǐng)域有重要意義,2004年版內(nèi)部控制框架(ERM框架)是對前版的改進(jìn),尤其體現(xiàn)了對風(fēng)險管理的重視,旨在于實(shí)現(xiàn)企業(yè)戰(zhàn)略目標(biāo),因此ERM框架更適合當(dāng)今復(fù)雜經(jīng)營環(huán)境下企業(yè)內(nèi)部管理的需要。我國建筑施工行業(yè)內(nèi)企業(yè)眾多,建筑企業(yè)自身經(jīng)營特點(diǎn)是管理粗放、人員結(jié)構(gòu)復(fù)雜、風(fēng)險意識差,內(nèi)部控制環(huán)境薄弱,且建筑業(yè)作為傳統(tǒng)經(jīng)濟(jì)支柱產(chǎn)業(yè)容易受到政策經(jīng)濟(jì)大環(huán)境的影響,內(nèi)、外部風(fēng)險在建筑企業(yè)中廣泛存在�；贓RM視角優(yōu)化完善內(nèi)部控制,對建筑企業(yè)把控風(fēng)險、提高管理水平具有必要性。本文主要結(jié)合風(fēng)險管理思想來優(yōu)化內(nèi)部控制,基于ERM視角從八項(xiàng)要素分析了SJ建筑集團(tuán)內(nèi)部控制現(xiàn)狀。發(fā)現(xiàn)存在于該公司的問題主要在于內(nèi)部控制建設(shè)還未系統(tǒng)開展,局限于施工業(yè)務(wù)流程的控制,特別是對風(fēng)險管理的忽視。考慮到SJ建筑集團(tuán)風(fēng)險管理形勢嚴(yán)峻,在SJ建筑集團(tuán)基于風(fēng)險管理思想進(jìn)行內(nèi)部控制建設(shè)就很有必要,并提出其內(nèi)部控制建設(shè)過程中應(yīng)遵循風(fēng)險導(dǎo)向、效益等原則。然后,針對該公司風(fēng)險管理流程的欠缺,對其優(yōu)化重點(diǎn)是構(gòu)建一套由SJ建筑集團(tuán)全員共同參與的全面風(fēng)險管理系統(tǒng),并就內(nèi)部控制建設(shè)存在的其他問題給出了針對性的優(yōu)化建議。本文研究認(rèn)為,圍繞風(fēng)險管理的內(nèi)部控制在SJ建筑集團(tuán)的優(yōu)化完善,能夠增強(qiáng)該公司在經(jīng)營各環(huán)節(jié)控制風(fēng)險的能力,提升管理水平,增強(qiáng)競爭力,推動戰(zhàn)略目標(biāo)的實(shí)現(xiàn),對于建筑施工這一傳統(tǒng)行業(yè)內(nèi)的其他企業(yè)改善管控問題也能提供一定的借鑒意義。
[Abstract]:The essence of internal control is to control the risk that managers care about, to achieve the objectives of the enterprise, usually involves a set of goal management. On 1992 and 2004, the COSO committee issued two versions of the internal control framework report, which is of great significance to the whole research and application field of internal control theory. The 2004 version of the Internal Control Framework (ERM) is an improvement on the previous version, especially the emphasis on risk management, aimed at achieving the strategic objectives of the enterprise. Therefore, the ERM framework is more suitable for the internal management of enterprises in the complex business environment. There are many enterprises in the construction industry of our country. The management characteristics of the construction enterprises are extensive management and complex personnel structure. The risk awareness is poor, the internal control environment is weak, and the construction industry as the traditional economic pillar industry is vulnerable to the impact of the policy economic environment. External risk exists widely in the construction enterprise. Based on the ERM perspective, the internal control is optimized and the risk is controlled to the construction enterprise. It is necessary to improve the management level. This paper mainly combines the idea of risk management to optimize the internal control. Based on the view of ERM, this paper analyzes the current situation of internal control in SJ Building Group from the perspective of ERM. The main problem is that the construction of internal control has not been carried out systematically, and it is limited to the control of construction business process. Especially the neglect of risk management. Considering the severe situation of risk management in SJ construction group, it is necessary to carry out internal control construction based on risk management in SJ construction group. And put forward its internal control construction process should follow the risk-oriented, benefit and other principles. Then, in view of the lack of risk management process of the company. The focus of its optimization is to build a comprehensive risk management system with the participation of all members of SJ Architectural Group, and give targeted optimization suggestions on other problems existing in the construction of internal control. The optimization and perfection of internal control around risk management in SJ Architectural Group can enhance the ability of the company to control risks, enhance management level, enhance competitiveness and promote the realization of strategic objectives. It can also provide some reference for other enterprises in construction industry to improve management and control.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.92

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