ERM视角下SJ建筑集团内部控制优化研究

发布时间：2018-01-22 07:04

本文关键词： 内部控制 ERM框架建筑集团全面风险管理　出处：《江苏大学》2017年硕士论文　论文类型：学位论文

【摘要】：内部控制本质是管控管理者关心的风险,实现企业的目标,通常会涉及一整套的目标管理、人员组织结构和运作系统等。COSO委员会在1992年和2004年前后发布的两版内部控制框架报告对整个内部控制理论研究应用领域有重要意义,2004年版内部控制框架(ERM框架)是对前版的改进,尤其体现了对风险管理的重视,旨在于实现企业战略目标,因此ERM框架更适合当今复杂经营环境下企业内部管理的需要。我国建筑施工行业内企业众多,建筑企业自身经营特点是管理粗放、人员结构复杂、风险意识差,内部控制环境薄弱,且建筑业作为传统经济支柱产业容易受到政策经济大环境的影响,内、外部风险在建筑企业中广泛存在。基于ERM视角优化完善内部控制,对建筑企业把控风险、提高管理水平具有必要性。本文主要结合风险管理思想来优化内部控制,基于ERM视角从八项要素分析了SJ建筑集团内部控制现状。发现存在于该公司的问题主要在于内部控制建设还未系统开展,局限于施工业务流程的控制,特别是对风险管理的忽视。考虑到SJ建筑集团风险管理形势严峻,在SJ建筑集团基于风险管理思想进行内部控制建设就很有必要,并提出其内部控制建设过程中应遵循风险导向、效益等原则。然后,针对该公司风险管理流程的欠缺,对其优化重点是构建一套由SJ建筑集团全员共同参与的全面风险管理系统,并就内部控制建设存在的其他问题给出了针对性的优化建议。本文研究认为,围绕风险管理的内部控制在SJ建筑集团的优化完善,能够增强该公司在经营各环节控制风险的能力,提升管理水平,增强竞争力,推动战略目标的实现,对于建筑施工这一传统行业内的其他企业改善管控问题也能提供一定的借鉴意义。
[Abstract]:The essence of internal control is to control the risk that managers care about, to achieve the objectives of the enterprise, usually involves a set of goal management. On 1992 and 2004, the COSO committee issued two versions of the internal control framework report, which is of great significance to the whole research and application field of internal control theory. The 2004 version of the Internal Control Framework (ERM) is an improvement on the previous version, especially the emphasis on risk management, aimed at achieving the strategic objectives of the enterprise. Therefore, the ERM framework is more suitable for the internal management of enterprises in the complex business environment. There are many enterprises in the construction industry of our country. The management characteristics of the construction enterprises are extensive management and complex personnel structure. The risk awareness is poor, the internal control environment is weak, and the construction industry as the traditional economic pillar industry is vulnerable to the impact of the policy economic environment. External risk exists widely in the construction enterprise. Based on the ERM perspective, the internal control is optimized and the risk is controlled to the construction enterprise. It is necessary to improve the management level. This paper mainly combines the idea of risk management to optimize the internal control. Based on the view of ERM, this paper analyzes the current situation of internal control in SJ Building Group from the perspective of ERM. The main problem is that the construction of internal control has not been carried out systematically, and it is limited to the control of construction business process. Especially the neglect of risk management. Considering the severe situation of risk management in SJ construction group, it is necessary to carry out internal control construction based on risk management in SJ construction group. And put forward its internal control construction process should follow the risk-oriented, benefit and other principles. Then, in view of the lack of risk management process of the company. The focus of its optimization is to build a comprehensive risk management system with the participation of all members of SJ Architectural Group, and give targeted optimization suggestions on other problems existing in the construction of internal control. The optimization and perfection of internal control around risk management in SJ Architectural Group can enhance the ability of the company to control risks, enhance management level, enhance competitiveness and promote the realization of strategic objectives. It can also provide some reference for other enterprises in construction industry to improve management and control.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.92

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