X集团公司全面风险管理体系框架建设研究

发布时间：2018-05-22 09:33

本文选题：全面风险管理 + 体系框架　；参考：《昆明理工大学》2013年硕士论文

【摘要】：“当今世界唯一确定的就是不确定性”已渐成共识,内外部环境日趋复杂,影响公司经营目标实现的不确定因素日益增多,对企业提高风险管理能力提出了新的挑战。国务院国资委于2006年发布了《中央企业全面风险管理指引》,它促使企业建立动态的自我运行、自我完善、自我提升的全面风险管理平台,对规避企业重大风险损失,提升企业依法经营、科学管理水平有重要意义。本论文以COSO内部控制框架和国资委《中央企业全面风险管理指引》框架为理论依据,结合国内政策法规,在理论上对风险管理的相关理论,不同的体系框架以及国有企业全面风险管理的定义、特征等进行分析；实践上,从X集团公司风险管理、内部控制体系的建设和运行情况分析入手,运用国外风险管理体系建设先进理念,参照国内部份央企风险管理体系建设实践,进而将理论与实践紧密结合。X集团公司经过几年的管理提升,已打下了较好的内部控制基础。与内控体系中的控制环境、信息与沟通和监督等相同要素不做重复研究和建设。X集团公司的全面风险管理体系框架重点研究风险管理的流程及各环节的具体实施和工具模版的应用。按照“目标、风险、控制”相一致的原则,先梳理业务流程,理清重要流程的关键节点,同时开展中高层领导的访谈调研工作,了解公司所面临的风险,尤其是重大和重要风险；其次对公司管理制度及访谈纪要进行整理,开展风险识别,分析风险在X集团公司的表现和形成的原因,形成风险事件库；在此基础上设置评价指标,对公司面临的各类风险进行评估,并整理形成风险排序表；针对风险评价的结果对不同层级的风险采取不同的控制和应对措施；最后对风险控制的有效性进行测试和监督,形成一套闭环风险管理体系框架。通过本论文的研究,明晰了全面风险管理体系框架建设的要素和范围,形成有色金属企业全面风险管理体系框架建设步骤和方法体系,建立涵盖X集团公司生产、经营和管理各方面较为完善的、运行有效的全面风险管理体系框架,满足公司的战略、经营、报告和合规性目标,并通过有效实施,达到“规范管理、防范风险”的目的,为X集团公司又好又快发展“保驾护航”。
[Abstract]:"uncertainty is the only certainty in the world today" has gradually become a consensus, the internal and external environment is becoming more and more complex, and the uncertain factors affecting the realization of business objectives are increasing day by day, which poses a new challenge to enterprises to improve their risk management ability. In 2006, the SASAC of the State Council issued the "Central Enterprise Comprehensive risk Management guidelines", which urges enterprises to establish a dynamic self-running, self-perfecting and self-promoting comprehensive risk management platform, which can avoid major risk losses in enterprises. It is of great significance to improve the management of enterprises according to law and scientific management level. This paper is based on the COSO internal control framework and the SASAC "Central Enterprise Comprehensive risk Management guidelines" framework as the theoretical basis, combined with domestic policies and regulations, the related theory of risk management in theory, Different system frameworks and the definition and characteristics of total risk management in state-owned enterprises are analyzed. In practice, the construction and operation of risk management and internal control system of X Group Company are analyzed. By applying the advanced concept of risk management system construction abroad and referring to the construction practice of the risk management system in central enterprises in China, the theory and practice are closely combined with the management of .X Group Company for several years, which has laid a good foundation for internal control. And the control environment in the internal control system, Information and communication and supervision and other elements do not repeat research and build. X Group Company's overall risk management framework focus on the risk management process and the implementation of each link and the application of tool templates. According to the consistent principle of "goal, risk, control", we should first sort out the business process, clear out the key nodes of the important process, and carry out the interviews and research work of the middle and senior leaders to understand the risks faced by the company. In particular, the major and important risks; secondly, collate the company management system and interview minutes, carry out risk identification, analyze the performance and formation of the risk in X Group Company, form the risk event database; on this basis, set up the evaluation index, Evaluate the various kinds of risks faced by the company and form a risk ranking table; take different measures to control and respond to different levels of risk according to the results of risk evaluation; finally, test and monitor the effectiveness of risk control. Form a set of closed-loop risk management system framework. Through the research of this paper, it clarifies the elements and scope of the construction of the comprehensive risk management system framework, forms the construction steps and method system of the comprehensive risk management system framework of non-ferrous metal enterprises, and establishes the construction covering the production of X Group Company. More perfect and effective overall risk management system framework in all aspects of operation and management, to meet the company's strategic, operational, reporting and compliance objectives, and to achieve the goal of "standardized management and prevention of risks" through effective implementation, X Group for the rapid development of good and rapid development, "escort."
【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.32;F272.3

【参考文献】