本文選題：風(fēng)險導(dǎo)向 + 內(nèi)部控制　； 參考：《南京大學(xué)》2017年碩士論文

【摘要】：伴隨著復(fù)雜多變的經(jīng)濟形勢、日益激烈的競爭環(huán)境、全球化趨勢不斷推進(jìn)的大背景,現(xiàn)代企業(yè)的組織結(jié)構(gòu)、經(jīng)營內(nèi)容和管理方式也面臨著很多新的挑戰(zhàn)。近年來,國內(nèi)外頻發(fā)的企業(yè)倒閉和舞弊事件使企業(yè)內(nèi)部控制得到了廣泛的關(guān)注,完善內(nèi)部控制體系已經(jīng)成為企業(yè)防范風(fēng)險、提升管理、促進(jìn)發(fā)展的現(xiàn)實需要。相比現(xiàn)代企業(yè)經(jīng)營管理活動的其他領(lǐng)域,內(nèi)部控制可以說是一個既熟悉又陌生的領(lǐng)域,追溯其發(fā)展歷程,從最初僅體現(xiàn)于崗位職責(zé)的"內(nèi)部牽制",到服務(wù)于財務(wù)和審計的"內(nèi)部會計控制",并進(jìn)而跳出會計控制的視野,向更為廣泛的"管理控制"概念拓展,這些發(fā)展是企業(yè)所經(jīng)歷和熟知的。同時,越來越多的理論研究也正將內(nèi)部控制無限制延伸到了跨部門的其他學(xué)科;而在實務(wù)中,其與公司治理、集團管控、風(fēng)險管理、流程再造、信息化等領(lǐng)域的交叉融合,也使得內(nèi)部控制的邊界和范圍被一步步的放大,當(dāng)大到成為"管理"代名詞時,內(nèi)部控制就變得異常陌生,使人們已經(jīng)無法全面了解、系統(tǒng)掌握和有效實施這樣全能型的內(nèi)部控制了。但不管從理論研究和實務(wù)訴求,抑或歷史進(jìn)程和發(fā)展方向來看,內(nèi)部控制始終是以控制風(fēng)險為核心要義所在。因此,本文主要方向在于回歸到對內(nèi)部控制歷史沿革進(jìn)行研究的基礎(chǔ)上,在現(xiàn)行較為流行通用的內(nèi)部控制體系框架下,對風(fēng)險導(dǎo)向內(nèi)部控制制度進(jìn)行探究,并以XJY集團為研究對象,結(jié)合XJY集團經(jīng)營實際,對其現(xiàn)行內(nèi)部控制制度存在的問題和成因進(jìn)行具體分析,重點圍繞"突出戰(zhàn)略目標(biāo)控制、明晰風(fēng)險容忍度及梳理禁止事項"三個方面,為XJY集團優(yōu)化風(fēng)險導(dǎo)向內(nèi)部控制制度提出具體的對策和建議,以指導(dǎo)實踐工作。
[Abstract]:With the complicated and changeable economic situation, the increasingly fierce competition environment, the background of the globalization trend, the organization structure, the management content and the management mode of the modern enterprises are also facing many new challenges.In recent years, the frequent closure and fraud of enterprises at home and abroad have made the internal control of enterprises receive extensive attention. Improving the internal control system has become the realistic need for enterprises to prevent risks, enhance management and promote development.Compared with other fields of modern enterprise management activities, internal control can be said to be a familiar and unfamiliar field.From the "internal restraint" which is only reflected in the post responsibility at first, to the "internal accounting control" which serves the finance and audit, and then to the broader concept of "management control", the concept of "management control" is expanded from the field of view of accounting control to the broader concept of "management control".These developments are well known and experienced by enterprises.At the same time, more and more theoretical studies are extending the internal control to other interdisciplinary disciplines, and in practice, it is intertwined with the fields of corporate governance, group control, risk management, process reengineering, information technology, etc.It also makes the boundary and scope of internal control magnified step by step. When it becomes a pronoun of "management", internal control becomes very strange and makes people unable to fully understand it.The system grasps and effectively implements this kind of omnipotent internal control.However, whether from the theoretical research and practical demands, or the historical process and development direction, internal control is always the core of risk control.Therefore, the main direction of this paper is to return to the study of the history of internal control on the basis of the current more popular internal control system framework, to explore the risk-oriented internal control system.Taking XJY Group as the research object and combining with the operation practice of XJY Group, this paper makes a concrete analysis of the existing problems and causes of its current internal control system, and focuses on "highlighting the strategic objective control".In order to guide the practical work, the author puts forward the concrete countermeasures and suggestions for XJY Group to optimize the internal control system of risk orientation in order to clarify the risk tolerance and carding the prohibited items.
【學(xué)位授予單位】：南京大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F299.233.42

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