中国铝业连城分公司实施全面风险管理案例分析

发布时间：2018-10-26 12:00

【摘要】：风险是指在特定的条件下与给定的期间内,可能发生结果与期望结果之间的负差异,是不确定性对目标的影响,是损失的机会或损失的可能性。实施全面风险管理,就是企业围绕总体经营目标,通过在企业管理的各个环节和经营过程中执行风险管理的基本流程,培育良好的风险管理文化,建立健全全面风险管理体系,从而为实现风险管理的总体目标提供合理保证的过程和方法。从20世纪70年代以后,随着市场经济的发展和现代企业制度的建立,企业内部控制和风险管理的理论和实践得到快速发展,内部控制制度逐步发展到内控框架整合与风险管理阶段,而风险管理的发展趋势是进行全面风险管理。在这一过程中,引领和推动全世界内部控制与风险管理发展的标志性意义的事件可总结为是COSO报告框架的建立、安然和安达信事件的导火索和《2002年萨班斯-奥克斯利法案》的强力推进。我国政府和相关部门出台的《中央企业全面风险管理指引》、《企业内部控制基本规范》,则是中国在公司治理特别是企业全面风险管理方面的一个重要里程碑。全面风险管理的理论基础主要是指1992年COSO发布的《内部控制-----整合框架》和2004年9月发布的《企业风险管理一整合框架》。COSO的整合框架比较大,除了定义什么是内部控制和全面风险管理,界定内部控制和全面风险管理的职责和范围外,主要内容包括四大目标、八个要素,并将两者和执行层次用三维图的方式来直观地列示出整个理论框架主要内容。中国铝业连城分公司从2009年开始,先后建立的体系和开展的工作主要有：“404”内控体系、企业内部控制体系和全面风险管理体系。通过几年来的工作,取得了一系列的成绩,也还存在一些不足和改进的空间。中国铝业连城分公司实施的案例告诉我们,企业做好全面风险管理必须要有先进的风险管理理念,指导企业科学发展；要健全风险管理机制,支持企业战略转型；要有专业的风险管理工作,才能加速风险体系建设；要有良好的风险管理文化,促进企业健康发展；要建立监控和评审机制,确保体系正常运行和更新。
[Abstract]:Risk refers to the negative difference between the possible result and the expected result under certain conditions and within a given period. It is the effect of uncertainty on the target, the chance of loss or the possibility of loss. To implement comprehensive risk management is to establish and perfect a comprehensive risk management system by carrying out the basic process of risk management in all aspects of enterprise management and operation process, fostering a good risk management culture, and establishing and perfecting a comprehensive risk management system around the overall business objectives. Thus, it provides a reasonable guarantee process and method for realizing the overall goal of risk management. Since the 1970s, with the development of market economy and the establishment of modern enterprise system, the theory and practice of enterprise internal control and risk management have developed rapidly. The internal control system gradually develops to the internal control framework integration and the risk management stage, but the risk management development tendency is carries on the overall risk management. In the process, the landmark events that led and promoted the development of internal control and risk management around the world can be summed up as the establishment of the COSO reporting framework. The fuses of Enron and Andersen and the strong push of Sarbanes-Oxley Act 2002. The guidelines on Comprehensive risk Management of Central Enterprises issued by our government and relevant departments, and the basic norms of Enterprise Internal Control, are an important milestone in corporate governance, especially in the overall risk management of enterprises in China. The theoretical basis of comprehensive risk management mainly refers to the internal control-integration framework issued by COSO in 1992 and the enterprise risk management-integrated framework released in September 2004. The integrated framework of COSO is relatively large. In addition to defining what is internal control and overall risk management, defining the responsibilities and scope of internal control and overall risk management, the main elements include four objectives, eight elements, The main contents of the whole theoretical framework are shown intuitively by using the three-dimensional graph of the two levels and the executive level. Since 2009, Chinalco Liancheng Branch has established the following systems and works: "404" internal control system, enterprise internal control system and overall risk management system. Through several years of work, has made a series of achievements, but also there are some shortcomings and room for improvement. The case of Liancheng Branch of China Aluminum Industry tells us that the enterprise must have advanced risk management concept to guide the scientific development of the enterprise, perfect the risk management mechanism, and support the strategic transformation of the enterprise. Only professional risk management can accelerate the construction of risk system, have a good risk management culture to promote the healthy development of enterprises, and establish a monitoring and evaluation mechanism to ensure the normal operation and renewal of the system.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F272.3;F426.32

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