本文關(guān)鍵詞：X公司研發(fā)外委項(xiàng)目業(yè)務(wù)流程風(fēng)險(xiǎn)與內(nèi)控機(jī)制研究　出處：《華北電力大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 內(nèi)部控制 流程風(fēng)險(xiǎn) 風(fēng)險(xiǎn)評(píng)估

【摘要】：隨著世界政治經(jīng)濟(jì)環(huán)境的變化日益加劇,建立有效的內(nèi)部控制管理體系無(wú)疑成了企業(yè)謀求長(zhǎng)遠(yuǎn)發(fā)展的有效途徑。2012年5月,國(guó)資委下發(fā)了《關(guān)于加快構(gòu)建中央企業(yè)內(nèi)部控制體系內(nèi)部控制事項(xiàng)的通知》,要求各中央企業(yè)2013年底前建成覆蓋全集團(tuán)的規(guī)范內(nèi)部控制體系,進(jìn)一步推進(jìn)了我國(guó)企業(yè)內(nèi)部控制的發(fā)展。本文即是以央企X公司作為典型案例分析,對(duì)X公司內(nèi)部控制體系的制定與方案實(shí)施進(jìn)行闡述,從流程風(fēng)險(xiǎn)出發(fā),進(jìn)行內(nèi)部控制搭建,期望對(duì)企業(yè)的內(nèi)部控制體系建立有一定的借鑒意義。首先,本文介紹了內(nèi)部控制與風(fēng)險(xiǎn)的基本理論。其次,本文綜合運(yùn)用內(nèi)部控制與風(fēng)險(xiǎn)管理的方法,從流程風(fēng)險(xiǎn)入手,搭建X公司內(nèi)部控制體系。其次,對(duì)X公司的基本業(yè)務(wù)流程進(jìn)行了梳理,構(gòu)建流程框架；對(duì)流程步驟潛在風(fēng)險(xiǎn)運(yùn)用風(fēng)險(xiǎn)識(shí)別方法識(shí)別企業(yè)存在的各種風(fēng)險(xiǎn)并對(duì)風(fēng)險(xiǎn)按不同種類制定風(fēng)險(xiǎn)管理策略。以流程風(fēng)險(xiǎn)為基點(diǎn),搭建內(nèi)部控制體系。文中將內(nèi)部控制和風(fēng)險(xiǎn)管理結(jié)合在一起,形成基于業(yè)務(wù)流程風(fēng)險(xiǎn)的內(nèi)部控制系統(tǒng),使企業(yè)能以風(fēng)險(xiǎn)為導(dǎo)向,強(qiáng)化內(nèi)部控制。利用內(nèi)控流程和風(fēng)險(xiǎn)的對(duì)應(yīng)找到關(guān)鍵控制點(diǎn)和具體的風(fēng)險(xiǎn)控制措施,從流程步驟層次使內(nèi)部控制得以實(shí)施。最后,在論文的結(jié)尾部分,筆者對(duì)論文的研究做了總結(jié),并對(duì)下一步需要研究的問(wèn)題提出了自己的建議。本文的研究成果有：(1)對(duì)X公司研發(fā)外委項(xiàng)目管理的具體內(nèi)容進(jìn)行了分析,搭建起了業(yè)務(wù)流程框架；最后,以研發(fā)外委項(xiàng)目管理中的外委計(jì)劃審批項(xiàng)目管理為例,對(duì)原有流程進(jìn)行了分析,發(fā)現(xiàn)存在管理問(wèn)題,在分析現(xiàn)有問(wèn)題的基礎(chǔ)上,對(duì)其業(yè)務(wù)流程步驟進(jìn)行了調(diào)整梳理,并以此為依據(jù)畫出了其流程圖。(2)對(duì)流程中的潛在風(fēng)險(xiǎn)進(jìn)行了識(shí)別,并從業(yè)務(wù)流程和風(fēng)險(xiǎn)內(nèi)容兩個(gè)角度進(jìn)行了分析總結(jié)。然后對(duì)風(fēng)險(xiǎn)從發(fā)生可能性與損失度兩個(gè)方面進(jìn)行了分析,綜合得出風(fēng)險(xiǎn)等級(jí)。依據(jù)內(nèi)部控制策略的選擇方法,結(jié)合風(fēng)險(xiǎn)點(diǎn)在風(fēng)險(xiǎn)等級(jí)矩陣中的分布,制定出了相應(yīng)的控制措施,形成風(fēng)險(xiǎn)控制控制矩陣。最后,進(jìn)行了關(guān)于內(nèi)部控制有效落實(shí)保障體系的研究。(3)依據(jù)內(nèi)部控制策略的選擇方法,結(jié)合風(fēng)險(xiǎn)點(diǎn)在風(fēng)險(xiǎn)等級(jí)矩陣中的分布,制定出了相應(yīng)的控制措施,形成風(fēng)險(xiǎn)控制控制矩陣。最后,進(jìn)行了關(guān)于內(nèi)部控制有效落實(shí)保障體系的研究。
[Abstract]:With the increasing changes in the world's political and economic environment, the establishment of an effective internal control management system has undoubtedly become an effective way for enterprises to seek long-term development. In May 2012, the SASAC issued the notice on speeding up the establishment of internal control matters in the central enterprises' internal control system, requiring all central enterprises to build a standardized internal control system covering the whole group by the end of 2013, further promoting the development of internal control in Chinese enterprises. This article takes central enterprises X company as a typical case analysis, expounds the formulation and implementation of X's internal control system, and sets up internal control from the perspective of process risk, expecting to have some reference significance for the establishment of enterprise's internal control system. First of all, this paper introduces the basic theory of internal control and risk. Secondly, this paper uses the methods of internal control and risk management, and starts with the process risk to build the internal control system of X company. Secondly, we sort out the basic business process of X company, build the process framework, identify potential risks and identify risk according to different kinds of risk management strategies. Based on the process risk, the internal control system is set up. In this paper, internal control and risk management are combined to form an internal control system based on business process risk, so that enterprises can take risk as guidance and strengthen internal control. The key control points and specific risk control measures are found by using the internal control process and the corresponding risk, and the internal control is implemented from the process step level. Finally, in the end of the paper, the author makes a summary of the research, and puts forward some suggestions for the next step. The results of this study are: (1) the specific content of the X R & D outsourcing project management are analyzed and set up business process framework; finally, in the R & D outsourcing project management in the project management plan approval committee as an example, the original process is analyzed, management problems found, based on the analysis of the existing problems, the business process steps were adjusted to comb, and on the basis of drawing the flow chart. (2) the potential risks in the process are identified and analyzed from the two aspects of the business process and the content of the risk. Then the risk from the occurrence of the possibility and the loss of the two aspects of the analysis, comprehensive risk level. According to the selection method of internal control strategy and the distribution of risk points in risk rank matrix, corresponding control measures are worked out to form risk control matrix. Finally, the research on the effective implementation of the internal control system is carried out. (3) according to the selection method of internal control strategy and the distribution of risk points in risk rank matrix, the corresponding control measures are worked out to form a risk control matrix. Finally, the research on the effective implementation of the internal control system is carried out.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F426.61

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