【摘要】：風(fēng)險(xiǎn)管理作為提高企業(yè)風(fēng)險(xiǎn)應(yīng)對(duì)能力的主要管理手段,在全球經(jīng)濟(jì)一體化不斷推進(jìn)的大背景下,逐漸成為學(xué)術(shù)界研究的焦點(diǎn)。風(fēng)險(xiǎn)管理審計(jì)作為企業(yè)風(fēng)險(xiǎn)管理的最后一項(xiàng)評(píng)估、反饋環(huán)節(jié),對(duì)企業(yè)風(fēng)險(xiǎn)管理的完整運(yùn)行和不斷改進(jìn)起著尤為關(guān)鍵的作用。但目前針對(duì)風(fēng)險(xiǎn)管理審計(jì)的研究主要集中在理論方面,對(duì)于相關(guān)的實(shí)務(wù)操作研究還有待加強(qiáng)。本文在現(xiàn)有風(fēng)險(xiǎn)管理審計(jì)理論研究的基礎(chǔ)上,嘗試建立一套風(fēng)險(xiǎn)管理審計(jì)評(píng)價(jià)指標(biāo)體系,旨在提高風(fēng)險(xiǎn)管理審計(jì)實(shí)施效率,增強(qiáng)風(fēng)險(xiǎn)管理審計(jì)評(píng)價(jià)結(jié)果的應(yīng)用價(jià)值,完善企業(yè)風(fēng)險(xiǎn)管理的大動(dòng)態(tài)循環(huán),從而為企業(yè)長(zhǎng)期發(fā)展目標(biāo)的實(shí)現(xiàn)提供一定的助力。本次研究結(jié)合現(xiàn)有的風(fēng)險(xiǎn)管理審計(jì)理論研究成果,從風(fēng)險(xiǎn)管理審計(jì)的相關(guān)概念分析入手,借鑒新版ERM框架中關(guān)于企業(yè)風(fēng)險(xiǎn)管理的有關(guān)定義,引入風(fēng)險(xiǎn)管理戰(zhàn)略及目標(biāo)的內(nèi)容,不斷深入挖掘風(fēng)險(xiǎn)要素內(nèi)涵,為評(píng)價(jià)指標(biāo)體系的設(shè)計(jì)搭建框架。本文從風(fēng)險(xiǎn)管理控制措施、評(píng)價(jià)指標(biāo)設(shè)計(jì)、指標(biāo)權(quán)重測(cè)定、指標(biāo)量化打分等多個(gè)層面進(jìn)行論述,立足實(shí)踐,構(gòu)建了一套風(fēng)險(xiǎn)管理審計(jì)評(píng)價(jià)指標(biāo)體系,并以X油田的實(shí)際經(jīng)營業(yè)務(wù)數(shù)據(jù)對(duì)所構(gòu)建的指標(biāo)評(píng)價(jià)體系進(jìn)行了合理性、實(shí)用性驗(yàn)證,提出風(fēng)險(xiǎn)管理審計(jì)評(píng)價(jià)指標(biāo)應(yīng)緊隨企業(yè)風(fēng)險(xiǎn)要素變化,納入風(fēng)險(xiǎn)管理動(dòng)態(tài)循環(huán)中進(jìn)行不斷的修正和優(yōu)化。本次研究不但對(duì)風(fēng)險(xiǎn)管理審計(jì)實(shí)務(wù)提供一定的指導(dǎo),同時(shí)也豐富了我國風(fēng)險(xiǎn)管理審計(jì)領(lǐng)域的研究成果。
[Abstract]:Risk management, as the main management means to improve the ability of enterprise risk response, has gradually become the focus of academic research under the background of the continuous promotion of global economic integration. As the last evaluation of enterprise risk management, risk management audit plays a key role in the complete operation and continuous improvement of enterprise risk management. However, the current research on risk management audit is mainly focused on the theory, and the relevant practical operation research needs to be strengthened. On the basis of the existing risk management audit theory, this paper tries to establish a set of risk management audit evaluation index system in order to improve the efficiency of risk management audit implementation and enhance the application value of risk management audit evaluation results. Improve the large dynamic cycle of enterprise risk management, so as to provide certain help for the realization of long-term development goal. This study combines the existing research results of risk management audit theory, starting with the related concept analysis of risk management audit, drawing lessons from the definition of enterprise risk management in the new ERM framework, introducing the content of risk management strategy and objectives. Excavate the connotation of risk factors and build a framework for the design of evaluation index system. This paper discusses the risk management control measures, evaluation index design, index weight measurement, index quantification scoring and so on. Based on practice, a set of risk management audit evaluation index system is constructed. The rationality and practicability of the index evaluation system are verified based on the operational data of X oilfield, and the risk management audit evaluation index should be closely followed by the change of enterprise risk factors. Incorporate into the dynamic cycle of risk management for continuous revision and optimization. This study not only provides some guidance for the practice of risk management audit, but also enriches the research results in the field of risk management audit in China.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4

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