本文選題：資金內(nèi)控評價　切入點：COSO全面風險管理框架　出處：《浙江工商大學》2014年碩士論文

【摘要】：現(xiàn)代社會激烈的市場競爭環(huán)境下,企業(yè)為了能在競爭中生存和發(fā)展,除了靠產(chǎn)品的質量和服務外,更多地把目光投向了企業(yè)的內(nèi)部管理,內(nèi)部管理的核心即是內(nèi)部控制。合理、有效的內(nèi)部控制有助于防范舞弊、提升工作效率,使得企業(yè)的經(jīng)營管理有序進行,有益于企業(yè)戰(zhàn)略目標的實現(xiàn)。企業(yè)貨幣資金是企業(yè)運轉的血液,也是控制風險最高的資產(chǎn),具有不確定性強、流動性高、安全性低的特征,因此貨幣資金的內(nèi)部控制也成為內(nèi)部控制活動的重中之中。 基于此,本文作者根據(jù)在Y集團的實際工作經(jīng)驗,結合COSO全面風險管理框架,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、內(nèi)部監(jiān)督這八個方面對Y集團的資金內(nèi)控體系進行梳理和評價,找出其資金內(nèi)控體系設計的漏洞與缺陷,針對不足之處進行彌補和修正。本文主體內(nèi)容包括以下三點：首先,介紹Y集團資金內(nèi)控體系的設計理念和具體做法,闡釋Y集團多位一體的內(nèi)控體系設計思想,并遵循組織治理、管理制度化、制度流程化、流程信息化的設計思路,呈現(xiàn)出企業(yè)的資金內(nèi)控現(xiàn)狀。其次,剖析Y集團在資金內(nèi)控體系建設方面存在的缺陷和不足。結合COSO全面風險管理框架八要素,找出企業(yè)資金內(nèi)控體系設計的缺陷。最后,提出改進Y集團資金內(nèi)控體系建設的相關建議和措施,主要包括明確崗位的權利和責任、確立集團戰(zhàn)略和內(nèi)控目標、識別風險事項、完善風險應對措施、優(yōu)化信息溝通渠道等。 本文通過對案例企業(yè)Y集團的研究,達到了兩個目的。一是介紹了Y集團資金內(nèi)控體系設計理念,以供其他類似企業(yè)借鑒和參考；二是幫助Y集團發(fā)現(xiàn)資金內(nèi)控體系設計問題并加以改善。
[Abstract]:In the fierce market competition environment of modern society, in order to survive and develop in the competition, the enterprises not only rely on the quality and service of products, but also pay more attention to the internal management of enterprises. The core of internal management is internal control. Effective internal control is helpful to prevent fraud, improve working efficiency, make the management of enterprises go on orderly and benefit the realization of the strategic goal of enterprises. The money funds of enterprises are the blood of the operation of enterprises, and also the assets with the highest control risk. With the characteristics of strong uncertainty, high liquidity and low security, the internal control of monetary funds has become an important part of internal control activities. Based on this, the author based on the actual work experience in Y Group, combined with COSO comprehensive risk management framework, from the internal environment, goal setting, event identification, risk assessment, risk response, control activities, information and communication, The eight aspects of internal supervision combed and evaluated the capital internal control system of Y Group, found out the loopholes and defects in the design of its capital internal control system, and made up for and corrected the deficiencies. The main content of this paper includes the following three points: first, This paper introduces the design concept and concrete practice of Y Group's capital internal control system, explains the design idea of Y Group's multi-position internal control system, and follows the design ideas of organizational governance, systematization of management, systematization of system and information of process. The present situation of capital internal control in enterprises is presented. Secondly, the defects and shortcomings in the construction of capital internal control system in Y Group are analyzed. Combined with the eight elements of COSO comprehensive risk management framework, the defects in the design of enterprise capital internal control system are found out. This paper puts forward some suggestions and measures to improve the construction of fund internal control system of Y Group, including clarifying the rights and responsibilities of the post, establishing the strategy and internal control target of the Group, identifying the risk matters, perfecting the measures to deal with the risks, and optimizing the channels of information communication, etc. Through the case study of Y Group, this paper has achieved two purposes. One is to introduce the design concept of Y Group Capital Internal Control system, which can be used for reference by other similar enterprises. The second is to help Y Group to find funds internal control system design problems and improve.
【學位授予單位】：浙江工商大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.22;F275

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