本文選題：R企業(yè)　切入點(diǎn)：內(nèi)部控制　出處：《天津大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來，東南亞金融危機(jī)和美國金融風(fēng)暴的相繼發(fā)生，，給世界經(jīng)濟(jì)的發(fā)展造成重大損失。究其原因是多方面的，但企業(yè)內(nèi)部控制薄弱以及風(fēng)險管理失控是其主要原因之一，這一點(diǎn)已得到理論與實(shí)踐各方的一致認(rèn)同。筆者通過選擇“R企業(yè)內(nèi)部控制與風(fēng)險管理研究”這一課題，以期通過自己的研究，進(jìn)一步豐富我國企業(yè)的內(nèi)部控制理論，并提出一些行之有效的對策，來推動企業(yè)內(nèi)部控制制度和風(fēng)險管理的不斷完善，促進(jìn)企業(yè)的健康可持續(xù)發(fā)展。 本文首先從選題背景、選題意義以及研究方法著手，簡單分析了國內(nèi)與國外對于內(nèi)部控制的研究現(xiàn)狀，然后從內(nèi)部控制和風(fēng)險管理的基礎(chǔ)概念入手，從內(nèi)部環(huán)境、風(fēng)險評估、控制活動、信息與溝通、內(nèi)部監(jiān)督五個方面深入剖析了R企業(yè)內(nèi)部控制的現(xiàn)狀及存在的問題。接著，參照財(cái)政部等五部委聯(lián)合發(fā)布的《內(nèi)部控制規(guī)范》，從內(nèi)部環(huán)境、風(fēng)險評估、控制活動、信息與溝通、內(nèi)部監(jiān)督五個方面提出了完善R企業(yè)內(nèi)部控制與健全風(fēng)險管理的相應(yīng)措施。其中在內(nèi)部環(huán)境方面主要是對R企業(yè)的組織架構(gòu)重新進(jìn)行構(gòu)建；風(fēng)險評估則對R企業(yè)的風(fēng)險流程進(jìn)行梳理，并對各種風(fēng)險流程進(jìn)行分解，設(shè)置相應(yīng)的流程圖；控制活動方面則主要從預(yù)算的控制、資金活動控制、采購與付款活動控制、資產(chǎn)管理控制、銷售管理控制等方面分析了企業(yè)存在的風(fēng)險以及所采取的對應(yīng)的控制措施；信息與溝通則從建立暢通的溝通渠道和加快企業(yè)信息系統(tǒng)建設(shè)兩方面來實(shí)施；內(nèi)部監(jiān)督方面則強(qiáng)調(diào)了內(nèi)部審計(jì)及審計(jì)委員會的作用以及所采取的控制措施。文章的最后對內(nèi)部控制的前景進(jìn)行了展望。 本文研究的另外的一個意義也希望通過對R企業(yè)的內(nèi)部控制與風(fēng)險管理的研究，對于我國其他即將實(shí)施內(nèi)部控制體系建設(shè)與加強(qiáng)風(fēng)險管理體系的企業(yè)，具有一定的借鑒參考作用。
[Abstract]:In recent years, the financial crisis in Southeast Asia and the financial turmoil in the United States have caused great losses to the development of the world economy. The reasons are various, but the weak internal control of enterprises and the loss of control over risk management are one of the main reasons. This point has been agreed by all parties in theory and practice. The author chooses the subject of "Research on Internal Control and risk Management in R Enterprises" in order to enrich the theory of internal control of enterprises in our country through his own research. Some effective countermeasures are put forward to promote the improvement of internal control system and risk management, and to promote the healthy and sustainable development of enterprises. This paper begins with the background, significance and research methods of the topic, analyzes the current situation of internal control research both at home and abroad, and then starts with the basic concepts of internal control and risk management, starting with the internal environment and risk assessment. Five aspects of control activities, information and communication, and internal supervision have deeply analyzed the present situation and existing problems of internal control in R enterprises. Then, referring to the "Internal Control Standards" jointly issued by the Ministry of Finance and other five ministries and commissions, from the internal environment and risk assessment, Five aspects of control activities, information and communication, internal supervision proposed to improve the internal control of R enterprises and sound risk management measures, in which the internal environment is mainly to rebuild the organizational structure of R enterprises; Risk assessment combs the risk process of R enterprise, decomposes various risk processes, sets up corresponding flow charts, and controls activities mainly from budget control, fund activity control, procurement and payment activity control. Assets management control, sales management control and other aspects of the analysis of the risks of enterprises and the corresponding control measures, information and communication from the establishment of unimpeded communication channels and speeding up the construction of enterprise information systems to implement; In the aspect of internal oversight, the role of internal audit and audit committee and the control measures taken are emphasized. Finally, the prospect of internal control is forecasted. Another significance of this paper is also hope that through the study of internal control and risk management of R enterprises, for other enterprises in China that are about to implement the internal control system and strengthen the risk management system, It has certain reference function.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F426.72;F406.72

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