本文選題：風(fēng)險(xiǎn)　切入點(diǎn)：風(fēng)險(xiǎn)管理　出處：《蘇州大學(xué)》2006年碩士論文　論文類型：學(xué)位論文

【摘要】： 企業(yè)作為市場(chǎng)競(jìng)爭(zhēng)的主體,在其生產(chǎn)經(jīng)營(yíng)活動(dòng)中,客觀地存在著風(fēng)險(xiǎn)。隨著市場(chǎng)經(jīng)濟(jì)的快速發(fā)展,我國(guó)經(jīng)濟(jì)開(kāi)始全面實(shí)現(xiàn)與國(guó)際經(jīng)濟(jì)接軌,國(guó)內(nèi)市場(chǎng)和國(guó)際市場(chǎng)將融為一體,市場(chǎng)、金融以及經(jīng)濟(jì)全球化擴(kuò)張,導(dǎo)致企業(yè)面臨的不確定性因素越來(lái)越多,加之信息的不完整與不對(duì)稱,更加加大了企業(yè)風(fēng)險(xiǎn)的形成。因此,如何防范和化解企業(yè)在生存和發(fā)展過(guò)程中面臨的各種風(fēng)險(xiǎn),使企業(yè)在市場(chǎng)競(jìng)爭(zhēng)中健康發(fā)展、立于不敗之地就成為了企業(yè)管理者所面對(duì)的首要問(wèn)題。 內(nèi)部審計(jì)正是企業(yè)加強(qiáng)風(fēng)險(xiǎn)管理的重要手段,隨著我國(guó)現(xiàn)代企業(yè)制度的建立和發(fā)展,內(nèi)部審計(jì)的這一職能得到了不斷的強(qiáng)化。在當(dāng)前社會(huì)主義市場(chǎng)經(jīng)濟(jì)環(huán)境下,市場(chǎng)競(jìng)爭(zhēng)趨于規(guī)范、有序,激烈的競(jìng)爭(zhēng)使企業(yè)的經(jīng)營(yíng)面臨困境,企業(yè)只有不斷加強(qiáng)內(nèi)部管理,從管理中要效益;必須始終關(guān)注風(fēng)險(xiǎn),控制和規(guī)避風(fēng)險(xiǎn),將風(fēng)險(xiǎn)降低到企業(yè)可以接受的水平。 正如,我們所知道的內(nèi)部審計(jì)的定義:“內(nèi)部審計(jì)是一種獨(dú)立、客觀的保證工作與咨詢活動(dòng),它的目的是為組織增加價(jià)值并提高組織的運(yùn)作效率。它采取系統(tǒng)化、規(guī)范化的方法對(duì)風(fēng)險(xiǎn)管理、控制及治理程序進(jìn)行評(píng)價(jià),提高它們的效率,從而幫助實(shí)現(xiàn)組織目標(biāo)�！眱�(nèi)部審計(jì)一方面可以發(fā)揮查錯(cuò)、防弊作用,盡可能地減少舞弊和失誤等風(fēng)險(xiǎn)所帶來(lái)的損失;另一方面還可以發(fā)揮內(nèi)部審計(jì)人員的顧問(wèn)、咨詢作用,積極規(guī)避企業(yè)風(fēng)險(xiǎn),提高企業(yè)的綜合經(jīng)濟(jì)效益,從而促進(jìn)企業(yè)目標(biāo)的實(shí)現(xiàn)。 本文從風(fēng)險(xiǎn)、風(fēng)險(xiǎn)管理以及內(nèi)部審計(jì)的含義入手,結(jié)合實(shí)際工作中遇到的實(shí)例以及其他相關(guān)的案例,對(duì)內(nèi)部審計(jì)在企業(yè)風(fēng)險(xiǎn)管理中有哪些作用以及如何才能有效地發(fā)揮這些作用進(jìn)行了探討,同時(shí)就內(nèi)部審計(jì)工作中存在的問(wèn)題,主要從建立、健全風(fēng)險(xiǎn)管理制度;建立、健全內(nèi)部審計(jì)機(jī)制的角度,提出了一些改進(jìn)建議。
[Abstract]:As the main body of market competition, enterprises objectively exist risks in their production and management activities. With the rapid development of market economy, our economy begins to fully realize the integration with international economy, and the domestic market and international market will be integrated into one. The expansion of market, finance and economic globalization leads to more and more uncertain factors faced by enterprises, coupled with incomplete and asymmetric information, which further increases the formation of enterprise risks. How to prevent and resolve the various risks faced by enterprises in the process of survival and development so that enterprises can develop healthily in the market competition and stay in an invincible position has become the most important problem faced by enterprise managers. Internal audit is an important means for enterprises to strengthen risk management. With the establishment and development of modern enterprise system in China, this function of internal audit has been continuously strengthened. The market competition tends to be standardized, orderly and fierce competition makes the enterprise face the predicament, the enterprise must constantly strengthen the internal management, from the management to benefit, must always pay attention to the risk, control and avoid the risk, Reduce the risk to an acceptable level for the enterprise. As we know the definition of internal audit: "Internal audit is an independent, objective assurance and consulting activity designed to add value to the organization and to improve its operational efficiency... it is systematized. Standardized methods evaluate risk management, control and governance procedures to improve their efficiency, thereby helping to achieve organizational goals. "on the one hand, internal audit can play a role in detecting errors and preventing abuse," he said. On the other hand, it can also play the role of internal auditors as a consultant, actively avoid enterprise risks, and improve the overall economic benefits of enterprises, as far as possible to reduce the losses caused by risks such as fraud and error; on the other hand, they can also play the advisory role of internal auditors. So as to promote the realization of enterprise objectives. This paper starts with the meaning of risk, risk management and internal audit, and combines the practical examples and other relevant cases. This paper discusses the role of internal audit in enterprise risk management and how to play these roles effectively. At the same time, it discusses the problems existing in the internal audit work, mainly from establishing and perfecting the risk management system, establishing, From the point of view of perfecting internal audit mechanism, some suggestions for improvement are put forward.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：F239.45

【引證文獻(xiàn)】

相關(guān)博士學(xué)位論文 前1條

1 趙愛(ài)武;SAP環(huán)境下石化企業(yè)供應(yīng)商風(fēng)險(xiǎn)預(yù)警研究[D];武漢理工大學(xué);2012年

相關(guān)碩士學(xué)位論文 前2條

1 陳媛;企業(yè)戰(zhàn)略風(fēng)險(xiǎn)的形成及防范機(jī)制研究[D];武漢理工大學(xué);2007年

2 李曼;內(nèi)審在企業(yè)風(fēng)險(xiǎn)管理中的運(yùn)用研究[D];西安建筑科技大學(xué);2012年

，

本文編號(hào)：1611912