【摘要】：隨著目前國(guó)際經(jīng)濟(jì)環(huán)境變得復(fù)雜，中國(guó)移動(dòng)通信的規(guī)模不斷擴(kuò)大，中國(guó)移動(dòng)通信公司所面臨的環(huán)境也越來(lái)越多變，因而各種風(fēng)險(xiǎn)因素也在變化和增大。因此，通過(guò)新的方法來(lái)研究一套有效的內(nèi)部控制制度變成了中國(guó)移動(dòng)通信公司發(fā)展的必然要求。內(nèi)部控制制度的構(gòu)建為中國(guó)移動(dòng)通信公司的風(fēng)險(xiǎn)管理提供了路徑支持�；谝陨显�，以提供中國(guó)移動(dòng)通信公司風(fēng)險(xiǎn)管理的內(nèi)動(dòng)力為研究出發(fā)點(diǎn)，通過(guò)引入內(nèi)部控制的管理體系從而對(duì)風(fēng)險(xiǎn)管理進(jìn)行更系統(tǒng)的研究。 本文選定中國(guó)移動(dòng)通信吉林省公司作為研究對(duì)象，按照“提出問(wèn)題——分析問(wèn)題——解決問(wèn)題”的思路展開(kāi)研究。首先，在緒論中介紹了研究背景和意義，并對(duì)本論文的研究方法和現(xiàn)狀進(jìn)行了闡述。其次，結(jié)合COSO報(bào)告對(duì)內(nèi)部控制與風(fēng)險(xiǎn)管理的基本理論進(jìn)行了分析。本研究從新穎的角度，把著重點(diǎn)放在中國(guó)移動(dòng)通信公司的風(fēng)險(xiǎn)管理與內(nèi)部控制管理之間的聯(lián)系。同時(shí)，對(duì)我國(guó)中國(guó)移動(dòng)通信吉林省公司內(nèi)部控制與風(fēng)險(xiǎn)現(xiàn)狀進(jìn)行分析，指出了目前存在的主要問(wèn)題。最后，對(duì)如何建立中國(guó)移動(dòng)通信吉林省公司內(nèi)部控制系統(tǒng)進(jìn)行了分析，提出了一些相應(yīng)的解決對(duì)策。本研究采取定性與定量相結(jié)合的方法，同時(shí)通過(guò)實(shí)地調(diào)查對(duì)問(wèn)卷調(diào)查結(jié)果進(jìn)行分析，并聘請(qǐng)專(zhuān)家咨詢，管理層集體討論、統(tǒng)計(jì)數(shù)據(jù)，以內(nèi)部控制為基礎(chǔ)設(shè)計(jì)風(fēng)險(xiǎn)管理的體系框架表，并建立內(nèi)部控制體系力求規(guī)范化管理，設(shè)計(jì)內(nèi)部控制制度構(gòu)建方案。我國(guó)中國(guó)移動(dòng)通信公司可以更好的與自身規(guī)模、特點(diǎn)、內(nèi)外部經(jīng)濟(jì)環(huán)境、企業(yè)歷史環(huán)境以及經(jīng)營(yíng)目標(biāo)等因素相結(jié)合，在風(fēng)險(xiǎn)管理的同時(shí)，為我國(guó)中國(guó)移動(dòng)構(gòu)建良好的內(nèi)部控制系統(tǒng)，最終可以盡早地處理風(fēng)險(xiǎn)。經(jīng)過(guò)此研究，我們將從多個(gè)方面認(rèn)識(shí)內(nèi)部控制，，基于內(nèi)部控制來(lái)改善中國(guó)移動(dòng)通信公司的風(fēng)險(xiǎn)管理。
[Abstract]:With the international economic environment becoming more and more complex and the scale of Chinese mobile communication expanding, the environment faced by Chinese mobile communication companies is becoming more and more changeable, so all kinds of risk factors are also changing and increasing. Therefore, a new method to study an effective internal control system has become an inevitable requirement for the development of China Mobile Communications Company. The construction of internal control system provides path support for the risk management of China Mobile Communications Company. Based on the above reasons, to provide the internal power of risk management of China Mobile Communications Company as the starting point, through the introduction of internal control management system to carry out a more systematic study of risk management. This paper chooses Jilin Province Company of China Mobile Communication as the research object, and carries out the research according to the train of thought of "posing problem-analyzing problem-solving problem". Firstly, the research background and significance are introduced in the introduction, and the research methods and present situation of this thesis are expounded. Secondly, the basic theory of internal control and risk management is analyzed with COSO report. This study focuses on the relationship between risk management and internal control management of China Mobile Communications Company from a novel perspective. At the same time, this paper analyzes the internal control and risk situation of China Mobile Communications Jilin Province Company, and points out the main problems. Finally, this paper analyzes how to establish the internal control system of China Mobile Communication Jilin Province Company, and puts forward some corresponding countermeasures. This study adopts the method of combining qualitative and quantitative analysis, at the same time, through field investigation to analyze the results of the questionnaire, and invite experts to consult, management group discussion, statistical data, On the basis of internal control, the system frame table of risk management is designed, and the internal control system is established to standardize management and design the scheme of constructing internal control system. China Mobile Communications Company can better combine with its own scale, characteristics, internal and external economic environment, enterprise historical environment and business objectives, while at the same time of risk management, Build a good internal control system for China Mobile, and finally deal with the risk as soon as possible. Through this research, we will understand the internal control from many aspects, based on the internal control to improve the risk management of China Mobile Communications Company.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F272.3;F626

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