论高铁项目国家审计与风险管控体系的结合

发布时间：2018-11-27 21:30

【摘要】：高铁项目作为国家重点关注的基础建设项目,为经济发展和社会生活提供了运输保障,担负着重要的社会责任。国家审计作为外部监督的手段,其与企业内部的风险管理系统一起,共同构成了高铁施工企业的管控系统。这二者目的相同,但在现实生活中往往由于立场不同而相互独立。本文作者经过多年实际工作的总结,认为如果能够在企业风险管控体系的设计中就能够将国家审计的关注重点纳入体系中来,将企业应对国家审计的压力转化为企业内部风险管控的动力,不仅能够使得审计方在国家审计的过程中能够获得更多可靠的资源从而降低审计工作量,而且能够使得企业学习并掌握国家审计关注重点从而完善自身的管控体系并从容应对国家审计,这边是本文的由来。本文首先对相关理论进行了介绍和分析,同时介绍了本文的研究思路和基本框架、研究方法、可能的创新与不足等。随后详细介绍了目前高铁项目需要管控的风险类别,并从影响程度、影响范围和可控性三个角度选出风险管控体系中需要重点关注的风险。并且对高铁项目国家审计中关注的重点风险进行梳理和分析。然后,本文对审计应对和风险管控框架融合的必要性、审计应对中存在的难点以及二者衔接的合理性等问题进行了论述和说明。从而论证了二者融合的内在逻辑,形成了风险管理框架与国家审计应对融合的基础。在上述理论与逻辑梳理的基础上,本文提出了将审计风险的应对制度化、规范化的途径。通过管控思路的选择、管控指标的设计以及管控原则的确定,建立以风险容忍度和禁止事项为核心、基于企业制度管控与信息化需求的融合应用流程。最后,本文立足于现阶段高铁项目风险管控与审计应对的实际,在多年工作经验的基础上,挑选若干风险作为实例,采用上述流程中所提出的步骤和方法,确定了二者融合的基本框架。此外,笔者还久实例中未涉及的审计风险事项进行了相关的补充,并对此提出了若干建议。
[Abstract]:As a national infrastructure project, high-speed rail project provides transportation guarantee for economic development and social life, and bears important social responsibility. As a means of external supervision, national audit, together with the internal risk management system, constitutes the management and control system of high-speed railway construction enterprises. These two purposes are the same, but in real life often because of different positions and independent of each other. After many years of practical work, the author thinks that if we can design the enterprise risk management system, we can bring the focus of national audit into the system. Transforming the pressure of enterprises to internal risk management can not only enable auditors to obtain more reliable resources in the process of national audit, but also reduce the audit workload. And can enable enterprises to learn and grasp the focus of national audit to improve their own management and control system and take care of the state audit, this is the origin of this article. This paper first introduces and analyzes the relevant theories, at the same time introduces the research ideas and basic framework, research methods, possible innovations and shortcomings. Then it introduces the risk categories which need to be controlled in the current high-speed rail project, and selects the risk in the risk control system from the three angles of impact degree, impact scope and controllability. And the country audit of high-speed rail project focus on the key risks are combed and analyzed. Then, this paper discusses and explains the necessity of the integration of audit response and risk management framework, the difficulties in audit response and the rationality of the connection between the two. Thus, the internal logic of the integration of the two is demonstrated, and the basis of the integration of the risk management framework and the national audit response is formed. On the basis of the above theory and logic, this paper puts forward a way to institutionalize and standardize audit risk. Through the selection of control ideas, the design of management and control indicators and the determination of control principles, the application flow based on the integration of enterprise system management and information requirements is established with risk tolerance and prohibition as the core. Finally, based on the reality of risk management and audit response in the current high-speed rail project, based on many years' work experience, this paper selects some risks as an example, and adopts the steps and methods proposed in the above process. The basic frame of the fusion of the two is determined. In addition, the author also adds the audit risk items not involved in the example for a long time, and puts forward some suggestions.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.44

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