本文關鍵詞： 船舶制造企業(yè) 內(nèi)部控制 ERM框架 平衡計分卡　出處：《江蘇科技大學》2013年碩士論文　論文類型：學位論文

【摘要】：2008年金融危機對船舶制造業(yè)的滯后性影響正在逐漸顯現(xiàn)。大量中小型船舶制造企業(yè)因資金鏈斷裂而走上破產(chǎn)道路。若想在當前市場環(huán)境下存活下來，，除了通過注重技術研發(fā)、提高產(chǎn)品科技含量以培養(yǎng)“硬實力”外，還需加強內(nèi)部控制建設、提高風險管理水平來提高船舶制造企業(yè)的“軟實力”。但是，當前學術界對船舶制造企業(yè)內(nèi)部控制研究較少，對船舶制造企業(yè)風險管理的研究以單一風險種類為主，缺乏系統(tǒng)全面的風險評估模型的構建，且在風險評估時未能考慮到企業(yè)的成長性，研究角度不夠全面，對船舶制造業(yè)的內(nèi)部控制建設難以提供有力的理論指導。 基于此，本文首先分析了船舶制造企業(yè)的特點以及當前市場環(huán)境，又分析了船舶制造企業(yè)內(nèi)部控制的實施現(xiàn)狀，然后利用風險管理、ERM框架的基本原理，從內(nèi)部環(huán)境、目標設定、事項識別、風險評估、風險應對、控制活動、信息與溝通、監(jiān)控八個方面構建了船舶制造企業(yè)的內(nèi)部控制框架，并以風險評估為重點研究內(nèi)容，借鑒平衡計分卡的分析思路，從財務、顧客、內(nèi)部流程、學習和成長四個角度設立指標體系，構建起船舶制造企業(yè)的風險評估模型。該內(nèi)部控制框架比我國現(xiàn)行內(nèi)部控制框架更加重視風險管理，內(nèi)部控制要素設置更為全面完整，更能滿足船舶制造企業(yè)日益增長的風險管理需求。本文構建的風險評估模型采用了新的風險分析視角，將顧客風險、內(nèi)部流程風險、學習與成長風險也納入評估范圍，擺脫了傳統(tǒng)風險評估模型過于偏重財務指標的不足，充分考慮了企業(yè)的成長性以及人力資源對企業(yè)的重要影響，完善了風險評估中定性分析與定量分析的結合。最后，論文以N企業(yè)為案例，分析了N企業(yè)的內(nèi)部控制現(xiàn)狀，構建了適用于N企業(yè)的內(nèi)部控制框架，并運用構建的風險評估模型對N企業(yè)進行風險評估，并提出了相應風險應對措施和對內(nèi)部控制建設的建議。論文的研究有助于船舶制造企業(yè)內(nèi)部控制建設和風險管理水平的提高。
[Abstract]:In 2008, the impact of the financial crisis on the shipbuilding industry is gradually becoming apparent. A large number of small and medium-sized shipbuilding enterprises are on the path of bankruptcy because of the breakage of the capital chain. If we want to survive in the current market environment, we can only focus on technological research and development. It is necessary to strengthen the construction of internal control and improve the level of risk management in order to improve the "soft power" of shipbuilding enterprises. However, there is little research on the internal control of shipbuilding enterprises in current academic circles. The research on the risk management of shipbuilding enterprises is based on the single risk category, lacking of systematic and comprehensive risk assessment model, and failing to consider the growth of the enterprise in the risk assessment, so the research angle is not comprehensive enough. It is difficult to provide strong theoretical guidance for the construction of internal control of shipbuilding industry. Based on this, this paper first analyzes the characteristics of shipbuilding enterprises and the current market environment, and then analyzes the current situation of the implementation of internal control of shipbuilding enterprises, then uses the basic principles of risk management and ERM framework, from the internal environment, The internal control framework of shipbuilding enterprises is constructed in the aspects of goal setting, event identification, risk assessment, risk response, control activities, information and communication, and monitoring. Based on the analysis of balanced scorecard, this paper sets up an index system from the four angles of finance, customer, internal process, learning and growth. The risk assessment model of shipbuilding enterprises is constructed. The internal control framework attaches more importance to risk management than the existing internal control framework in China, and the internal control elements are set up more comprehensively and completely. The risk assessment model in this paper adopts a new perspective of risk analysis, including customer risk, internal process risk, learning risk and growth risk. It gets rid of the deficiency of traditional risk assessment model that emphasizes financial index too much, fully considers the growth of enterprise and the important influence of human resource on enterprise, and consummates the combination of qualitative analysis and quantitative analysis in risk assessment. Taking N enterprise as an example, this paper analyzes the present situation of internal control in N enterprise, constructs an internal control framework suitable for N enterprise, and uses the risk assessment model to evaluate the risk of N enterprise. The corresponding risk countermeasures and suggestions on the construction of internal control are put forward. The research in this paper is helpful to improve the level of internal control and risk management of shipbuilding enterprises.
【學位授予單位】：江蘇科技大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F426.474

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