天航集團(tuán)內(nèi)部控制體系構(gòu)建研究
發(fā)布時間：2018-09-12 15:55
【摘要】：在市場競爭日趨激烈和全球化經(jīng)營的背景下，針對企業(yè)組織規(guī)模化、集團(tuán)化的發(fā)展要求，以及資本市場的社會化、大眾化的現(xiàn)實情況，我國的企業(yè)管理水平亟待提高，有必要構(gòu)建一系列的內(nèi)部控制制度。為了減少欺詐與舞弊，維護(hù)正常的市場經(jīng)濟(jì)次序，，財政部、國資委也已相繼出臺一系列的政策法規(guī)，要求企業(yè)和其他組織構(gòu)建完善內(nèi)部控制制度。同時，隨著企業(yè)資本運(yùn)作、企業(yè)兼并等形式實現(xiàn)的快速發(fā)展，其自身原有內(nèi)部控制體系在多數(shù)情況下不能跟上企業(yè)規(guī)模擴(kuò)張的腳步，各業(yè)務(wù)環(huán)節(jié)亦隨著經(jīng)營規(guī)模的擴(kuò)展，而使關(guān)鍵風(fēng)險節(jié)點(diǎn)逐漸出現(xiàn)疏漏或不受控制的現(xiàn)象。 天航集團(tuán)近些年來的快速發(fā)展，資產(chǎn)總量急劇增加，并以上市公司為平臺，跨入了資本市場，進(jìn)入國民經(jīng)濟(jì)的主戰(zhàn)場，為控制企業(yè)經(jīng)營風(fēng)險，研究并構(gòu)建一套適應(yīng)市場及企業(yè)發(fā)展整體規(guī)劃的內(nèi)部控制體系成為企業(yè)亟需解決的問題。在此情況下，本文以天航集團(tuán)為研究對象，在全面分析天航集團(tuán)風(fēng)險管理特征的基礎(chǔ)上，展開了對構(gòu)建天航集團(tuán)內(nèi)部控制體系可行性的研究。同時，通過系統(tǒng)地梳理了風(fēng)險管理與內(nèi)部控制的相關(guān)理論及其相互關(guān)系，結(jié)合企業(yè)自身特點(diǎn)，根據(jù)國家頒布的《中央企業(yè)全面風(fēng)險管理指引》、《企業(yè)內(nèi)部控制基本規(guī)范》、《內(nèi)部控制應(yīng)用指引》等風(fēng)險管理與內(nèi)部控制規(guī)范，借鑒COSO內(nèi)控框架，從內(nèi)部控制構(gòu)建方案、執(zhí)行、評價等入手，全方位完成了天航集團(tuán)內(nèi)部控制體系的構(gòu)建，并從人員、組織架構(gòu)、制度優(yōu)化、流程管理等方面提出了合理的建議，切實發(fā)揮內(nèi)部控制在防范風(fēng)險中重要基礎(chǔ)作用，為天航集團(tuán)后續(xù)的經(jīng)營發(fā)展提供了制度上的保障。
[Abstract]:Under the background of increasingly fierce market competition and global management, the management level of enterprises in our country needs to be improved urgently in view of the development requirements of large-scale and collectivized enterprises, as well as the socialization and popularization of capital markets. It is necessary to construct a series of internal control systems. In order to reduce fraud and maintain the normal order of market economy, the Ministry of Finance and the SASAC have issued a series of policies and regulations one after another, requiring enterprises and other organizations to build and improve the internal control system. At the same time, with the rapid development of enterprise capital operation and enterprise merger, its original internal control system can not keep up with the expansion of enterprise scale in most cases, and the business links are also expanded with the expansion of business scale. And the key risk nodes gradually appear oversight or uncontrolled phenomenon. With the rapid development of Tianhang Group in recent years, the total amount of assets has increased sharply, and taking the listed companies as the platform, it has stepped into the capital market and entered the main battlefield of the national economy, in order to control the business risks of the enterprises. It is an urgent problem for enterprises to study and construct a set of internal control system which adapts to the overall planning of market and enterprise development. In this case, this paper takes the Tianhang Group as the research object, on the basis of the overall analysis of the risk management characteristics of the Tianhang Group, the feasibility of constructing the internal control system of the Tianhang Group is studied. At the same time, by systematically combing the relevant theories of risk management and internal control and their mutual relations, combined with the characteristics of enterprises, According to the risk management and internal control norms, such as "Central Enterprise Comprehensive risk Management guidelines", "basic norms of Enterprise Internal Control", "Internal Control Application guidelines" issued by the state, drawing lessons from the COSO internal control framework, building a scheme from the internal control, the implementation, Starting with the evaluation, the paper has completed the construction of the internal control system of Tianhang Group, and put forward reasonable suggestions from the aspects of personnel, organizational structure, system optimization, process management, etc. Giving full play to the important basic role of internal control in preventing risks provides institutional guarantee for the subsequent operation and development of Tianhang Group.
【學(xué)位授予單位】：中國地質(zhì)大學(xué)（北京）
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.5;F275
本文編號：2239508
[Abstract]:Under the background of increasingly fierce market competition and global management, the management level of enterprises in our country needs to be improved urgently in view of the development requirements of large-scale and collectivized enterprises, as well as the socialization and popularization of capital markets. It is necessary to construct a series of internal control systems. In order to reduce fraud and maintain the normal order of market economy, the Ministry of Finance and the SASAC have issued a series of policies and regulations one after another, requiring enterprises and other organizations to build and improve the internal control system. At the same time, with the rapid development of enterprise capital operation and enterprise merger, its original internal control system can not keep up with the expansion of enterprise scale in most cases, and the business links are also expanded with the expansion of business scale. And the key risk nodes gradually appear oversight or uncontrolled phenomenon. With the rapid development of Tianhang Group in recent years, the total amount of assets has increased sharply, and taking the listed companies as the platform, it has stepped into the capital market and entered the main battlefield of the national economy, in order to control the business risks of the enterprises. It is an urgent problem for enterprises to study and construct a set of internal control system which adapts to the overall planning of market and enterprise development. In this case, this paper takes the Tianhang Group as the research object, on the basis of the overall analysis of the risk management characteristics of the Tianhang Group, the feasibility of constructing the internal control system of the Tianhang Group is studied. At the same time, by systematically combing the relevant theories of risk management and internal control and their mutual relations, combined with the characteristics of enterprises, According to the risk management and internal control norms, such as "Central Enterprise Comprehensive risk Management guidelines", "basic norms of Enterprise Internal Control", "Internal Control Application guidelines" issued by the state, drawing lessons from the COSO internal control framework, building a scheme from the internal control, the implementation, Starting with the evaluation, the paper has completed the construction of the internal control system of Tianhang Group, and put forward reasonable suggestions from the aspects of personnel, organizational structure, system optimization, process management, etc. Giving full play to the important basic role of internal control in preventing risks provides institutional guarantee for the subsequent operation and development of Tianhang Group.
【學(xué)位授予單位】：中國地質(zhì)大學(xué)（北京）
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.5;F275
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