XJY集团风险导向内部控制制度优化研究

发布时间：2018-04-14 03:19

本文选题：风险导向 + 内部控制　；参考：《南京大学》2017年硕士论文

【摘要】：伴随着复杂多变的经济形势、日益激烈的竞争环境、全球化趋势不断推进的大背景,现代企业的组织结构、经营内容和管理方式也面临着很多新的挑战。近年来,国内外频发的企业倒闭和舞弊事件使企业内部控制得到了广泛的关注,完善内部控制体系已经成为企业防范风险、提升管理、促进发展的现实需要。相比现代企业经营管理活动的其他领域,内部控制可以说是一个既熟悉又陌生的领域,追溯其发展历程,从最初仅体现于岗位职责的"内部牵制",到服务于财务和审计的"内部会计控制",并进而跳出会计控制的视野,向更为广泛的"管理控制"概念拓展,这些发展是企业所经历和熟知的。同时,越来越多的理论研究也正将内部控制无限制延伸到了跨部门的其他学科;而在实务中,其与公司治理、集团管控、风险管理、流程再造、信息化等领域的交叉融合,也使得内部控制的边界和范围被一步步的放大,当大到成为"管理"代名词时,内部控制就变得异常陌生,使人们已经无法全面了解、系统掌握和有效实施这样全能型的内部控制了。但不管从理论研究和实务诉求,抑或历史进程和发展方向来看,内部控制始终是以控制风险为核心要义所在。因此,本文主要方向在于回归到对内部控制历史沿革进行研究的基础上,在现行较为流行通用的内部控制体系框架下,对风险导向内部控制制度进行探究,并以XJY集团为研究对象,结合XJY集团经营实际,对其现行内部控制制度存在的问题和成因进行具体分析,重点围绕"突出战略目标控制、明晰风险容忍度及梳理禁止事项"三个方面,为XJY集团优化风险导向内部控制制度提出具体的对策和建议,以指导实践工作。
[Abstract]:With the complicated and changeable economic situation, the increasingly fierce competition environment, the background of the globalization trend, the organization structure, the management content and the management mode of the modern enterprises are also facing many new challenges.In recent years, the frequent closure and fraud of enterprises at home and abroad have made the internal control of enterprises receive extensive attention. Improving the internal control system has become the realistic need for enterprises to prevent risks, enhance management and promote development.Compared with other fields of modern enterprise management activities, internal control can be said to be a familiar and unfamiliar field.From the "internal restraint" which is only reflected in the post responsibility at first, to the "internal accounting control" which serves the finance and audit, and then to the broader concept of "management control", the concept of "management control" is expanded from the field of view of accounting control to the broader concept of "management control".These developments are well known and experienced by enterprises.At the same time, more and more theoretical studies are extending the internal control to other interdisciplinary disciplines, and in practice, it is intertwined with the fields of corporate governance, group control, risk management, process reengineering, information technology, etc.It also makes the boundary and scope of internal control magnified step by step. When it becomes a pronoun of "management", internal control becomes very strange and makes people unable to fully understand it.The system grasps and effectively implements this kind of omnipotent internal control.However, whether from the theoretical research and practical demands, or the historical process and development direction, internal control is always the core of risk control.Therefore, the main direction of this paper is to return to the study of the history of internal control on the basis of the current more popular internal control system framework, to explore the risk-oriented internal control system.Taking XJY Group as the research object and combining with the operation practice of XJY Group, this paper makes a concrete analysis of the existing problems and causes of its current internal control system, and focuses on "highlighting the strategic objective control".In order to guide the practical work, the author puts forward the concrete countermeasures and suggestions for XJY Group to optimize the internal control system of risk orientation in order to clarify the risk tolerance and carding the prohibited items.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42

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