本文關(guān)鍵詞： 風(fēng)險管理 內(nèi)部控制 體系建設(shè)　出處：《陜西師范大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：有效地識別和控制風(fēng)險對企業(yè)的生存和發(fā)展有著至關(guān)重要的作用,特別是我國五部委聯(lián)合發(fā)布《企業(yè)內(nèi)部控制基本規(guī)范》以來,各企業(yè)對內(nèi)部控制體系的建設(shè)日益重視,在內(nèi)控方面也投入了大量人力物力。但如何建立一個經(jīng)濟(jì)的、高效的內(nèi)部控制體系,從理論界到企業(yè)界均有不同見解,近年來,關(guān)于內(nèi)部控制和風(fēng)險管理的研究掀起了一股熱潮。企業(yè)界均結(jié)合自己企業(yè)和行業(yè)的特點(diǎn)進(jìn)行了諸多有益的嘗試,但成效不一,或增加大量的管理成本,違背了企業(yè)經(jīng)營的初衷,或流于形式,做做樣子,沒有實質(zhì)效果,或者,不知如何去做。本人從事財務(wù)相關(guān)工作,承擔(dān)著公司風(fēng)險內(nèi)控管理的相關(guān)職責(zé),如何建立一個符合股東權(quán)益和法規(guī)要求的內(nèi)部控制體系,使其對控制舞弊和達(dá)成企定經(jīng)營的目標(biāo)起到應(yīng)有的保障作用,正是我對此展開研究的目的所在。本文首先對風(fēng)險管理理論和內(nèi)部控制理論的發(fā)展歷史進(jìn)行了簡要闡述,指出內(nèi)部控制理論經(jīng)歷了內(nèi)部牽制階段、內(nèi)部控制制度階段、內(nèi)部控制結(jié)構(gòu)階段、內(nèi)部控制整合框架階段四個階段。并對各發(fā)展階段內(nèi)控理論和各大要素的異同進(jìn)行了對比,結(jié)合企業(yè)風(fēng)險管理整體框架的要素,分析了內(nèi)部控制和風(fēng)險管理的辯證關(guān)系。同時,本文介紹了內(nèi)部控制理論在我國發(fā)展的歷程,以及可能對內(nèi)部控制和風(fēng)險管理存在的認(rèn)識上的誤區(qū)。同時闡述了本人關(guān)于如何建立內(nèi)部控制體系的想法。即,以風(fēng)險管理為導(dǎo)向,在進(jìn)行必要的風(fēng)險識別、風(fēng)險評價之后,在內(nèi)部控制環(huán)境、目標(biāo)設(shè)定、內(nèi)部控制活動等方面,結(jié)合現(xiàn)代信息技術(shù),化管理思路為業(yè)務(wù)流程,強(qiáng)制各業(yè)務(wù)環(huán)節(jié)按固定流程操作,并強(qiáng)調(diào)以人為本,要求全員參與到內(nèi)部控制體系的建設(shè)中來,從而達(dá)到內(nèi)部控制的目的。然后以A燃?xì)夤緸槔?以coso內(nèi)部控制框架的要素為基礎(chǔ),對內(nèi)部環(huán)境、目標(biāo)設(shè)定、風(fēng)險識別、風(fēng)險評估、風(fēng)險控制等方面的實踐進(jìn)行了描述,探討構(gòu)建企業(yè)風(fēng)險管理導(dǎo)向的內(nèi)部控制體系的實現(xiàn)路徑。最后從制度建設(shè)、內(nèi)控環(huán)境營造、內(nèi)控監(jiān)察方法等方面,針對企業(yè)存在的不足之處提出了若干改進(jìn)思路。由本文得出的主要結(jié)論包括：風(fēng)險管理理論和內(nèi)部控制理論具有同質(zhì)性和趨同性,相輔相成互為補(bǔ)充才能建立起符合最新coso框架的內(nèi)部控制體系；A燃?xì)夤驹赾oso內(nèi)部控制框架與企業(yè)風(fēng)險管理框架指導(dǎo)下,構(gòu)建了風(fēng)險管理導(dǎo)向的內(nèi)控組織體系與管理體系,實施了風(fēng)險內(nèi)部控制活動,完善的內(nèi)部控制管理體系能夠?qū)Υ蠓冉档推髽I(yè)財務(wù)風(fēng)險,降低成本費(fèi)用,提高資產(chǎn)質(zhì)量,規(guī)避經(jīng)營風(fēng)險,提高企業(yè)效益。這些結(jié)論雖然是針對A燃?xì)夤镜贸龅?但對我國其他企業(yè)如何構(gòu)建風(fēng)險管理導(dǎo)向的內(nèi)部控制體系并使之有效運(yùn)轉(zhuǎn),具有可借鑒性與實際指導(dǎo)意義。
[Abstract]:It is very important to identify and control risks effectively for the survival and development of enterprises, especially since the five ministries of our country jointly issued "basic norms of Enterprise Internal Control". Each enterprise pays more and more attention to the construction of internal control system, and has invested a lot of manpower and material resources in internal control. However, how to establish an economic and efficient internal control system has different views from the theoretical field to the business community. In recent years, the research on internal control and risk management has set off a wave of upsurge. The business community has made a lot of beneficial attempts combined with the characteristics of their own enterprises and industries, but the results are different, or increase a large number of management costs. Contrary to the original intention of the business operation, or mere formality, appearance, no substantive effect, or, I do not know how to do. I am engaged in financial related work, assume the company risk management related responsibilities. How to establish an internal control system that meets the requirements of shareholders' rights and regulations, so that it can control fraud and achieve the goal of fixed operation. It is the purpose of my research. Firstly, this paper briefly expounds the development history of risk management theory and internal control theory, and points out that internal control theory has experienced internal containment stage. The internal control system stage, the internal control structure stage, the internal control integration frame stage four stages, and has carried on the comparison to each development stage internal control theory and each major element's similarities and differences. Combined with the elements of the overall framework of enterprise risk management, this paper analyzes the dialectical relationship between internal control and risk management. At the same time, this paper introduces the development of internal control theory in China. At the same time, the author expounds the idea of how to establish the internal control system, that is, taking risk management as the direction, carrying on the necessary risk identification. After the risk assessment, in the internal control environment, the goal setting, the internal control activity and so on, unifies the modern information technology, turns the management idea into the business process, forces each business link to operate according to the fixed process. Emphasis on people-oriented, require all staff to participate in the construction of internal control system, so as to achieve the purpose of internal control. Then take A gas company as an example, based on the elements of coso internal control framework. This paper describes the practice of internal environment, target setting, risk identification, risk assessment, risk control and so on, and discusses the realization path of constructing enterprise risk management oriented internal control system. Internal control environment construction, internal control monitoring methods and so on. The main conclusions from this paper are as follows: the theory of risk management and the theory of internal control have homogeneity and convergence. Only by complementing each other can we establish an internal control system that conforms to the latest coso framework; Under the guidance of coso internal control framework and enterprise risk management framework, A Gas Company constructs a risk management-oriented internal control organization system and management system, and implements risk internal control activities. The perfect internal control management system can greatly reduce the financial risk, reduce the cost, improve the quality of assets and avoid the operating risk. These conclusions are based on A Gas Company, but how to build the risk management oriented internal control system and make it work effectively in other enterprises of our country. It is of reference and practical significance.
【學(xué)位授予單位】：陜西師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F275;F299.24

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本文編號：1485898