基于ERM-IF的船舶制造企业内部控制研究

发布时间：2018-02-25 19:13

本文关键词： 船舶制造企业内部控制 ERM框架平衡计分卡　出处：《江苏科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：2008年金融危机对船舶制造业的滞后性影响正在逐渐显现。大量中小型船舶制造企业因资金链断裂而走上破产道路。若想在当前市场环境下存活下来，，除了通过注重技术研发、提高产品科技含量以培养“硬实力”外，还需加强内部控制建设、提高风险管理水平来提高船舶制造企业的“软实力”。但是，当前学术界对船舶制造企业内部控制研究较少，对船舶制造企业风险管理的研究以单一风险种类为主，缺乏系统全面的风险评估模型的构建，且在风险评估时未能考虑到企业的成长性，研究角度不够全面，对船舶制造业的内部控制建设难以提供有力的理论指导。基于此，本文首先分析了船舶制造企业的特点以及当前市场环境，又分析了船舶制造企业内部控制的实施现状，然后利用风险管理、ERM框架的基本原理，从内部环境、目标设定、事项识别、风险评估、风险应对、控制活动、信息与沟通、监控八个方面构建了船舶制造企业的内部控制框架，并以风险评估为重点研究内容，借鉴平衡计分卡的分析思路，从财务、顾客、内部流程、学习和成长四个角度设立指标体系，构建起船舶制造企业的风险评估模型。该内部控制框架比我国现行内部控制框架更加重视风险管理，内部控制要素设置更为全面完整，更能满足船舶制造企业日益增长的风险管理需求。本文构建的风险评估模型采用了新的风险分析视角，将顾客风险、内部流程风险、学习与成长风险也纳入评估范围，摆脱了传统风险评估模型过于偏重财务指标的不足，充分考虑了企业的成长性以及人力资源对企业的重要影响，完善了风险评估中定性分析与定量分析的结合。最后，论文以N企业为案例，分析了N企业的内部控制现状，构建了适用于N企业的内部控制框架，并运用构建的风险评估模型对N企业进行风险评估，并提出了相应风险应对措施和对内部控制建设的建议。论文的研究有助于船舶制造企业内部控制建设和风险管理水平的提高。
[Abstract]:In 2008, the impact of the financial crisis on the shipbuilding industry is gradually becoming apparent. A large number of small and medium-sized shipbuilding enterprises are on the path of bankruptcy because of the breakage of the capital chain. If we want to survive in the current market environment, we can only focus on technological research and development. It is necessary to strengthen the construction of internal control and improve the level of risk management in order to improve the "soft power" of shipbuilding enterprises. However, there is little research on the internal control of shipbuilding enterprises in current academic circles. The research on the risk management of shipbuilding enterprises is based on the single risk category, lacking of systematic and comprehensive risk assessment model, and failing to consider the growth of the enterprise in the risk assessment, so the research angle is not comprehensive enough. It is difficult to provide strong theoretical guidance for the construction of internal control of shipbuilding industry. Based on this, this paper first analyzes the characteristics of shipbuilding enterprises and the current market environment, and then analyzes the current situation of the implementation of internal control of shipbuilding enterprises, then uses the basic principles of risk management and ERM framework, from the internal environment, The internal control framework of shipbuilding enterprises is constructed in the aspects of goal setting, event identification, risk assessment, risk response, control activities, information and communication, and monitoring. Based on the analysis of balanced scorecard, this paper sets up an index system from the four angles of finance, customer, internal process, learning and growth. The risk assessment model of shipbuilding enterprises is constructed. The internal control framework attaches more importance to risk management than the existing internal control framework in China, and the internal control elements are set up more comprehensively and completely. The risk assessment model in this paper adopts a new perspective of risk analysis, including customer risk, internal process risk, learning risk and growth risk. It gets rid of the deficiency of traditional risk assessment model that emphasizes financial index too much, fully considers the growth of enterprise and the important influence of human resource on enterprise, and consummates the combination of qualitative analysis and quantitative analysis in risk assessment. Taking N enterprise as an example, this paper analyzes the present situation of internal control in N enterprise, constructs an internal control framework suitable for N enterprise, and uses the risk assessment model to evaluate the risk of N enterprise. The corresponding risk countermeasures and suggestions on the construction of internal control are put forward. The research in this paper is helpful to improve the level of internal control and risk management of shipbuilding enterprises.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.474

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