HK公司基于COSO-ERM框架的风险管理研究

发布时间：2018-05-28 07:22

本文选题：中小型房地产企业 + COSO-ERM框架　；参考：《天津商业大学》2017年硕士论文

【摘要】：在市场不断整合、政策灵活多变的环境下,如何提高企业自身竞争力,促进企业目标实现,为企业长期稳定发展提供保证,这是一个企业必须面对的问题。而我国房地产行业虽然起步晚,但发展速度迅猛,俨然已经成为国民经济的主要组成部门。但如此发展速度的背后,潜藏着巨大的危机。2002年的房产泡沫使政府不得不改变市场调控政策,这些政策的出台使房地产企业倍感压力,很大程度上影响着企业的发展。而对于房地产企业本身而言,房地产行业特殊性如建设周期长、涉及环节多等,项目一旦开始,很难中断。使企业面临着更多层次的风险。面对内外部环境多层次风险的影响,企业要想长期稳定发展,就必须提高风险管理水平。本文以COSO全面风险管理框架为基础,以HK公司房地产开发有限责任公司为对象,通过观察、访谈等定性分析方式,对该公司风险管理中存在的问题进行分析。本文分为六个部分。第一部分为绪论。主要介绍了研究背景及意义、国内外研究现状以及研究内容和方法。第二部分为风险管理相关理论概述。介绍了风险管理及COSO-ERM框架内容。第三部分主以HK公司房地产开发有限公司为例,通过分析该公司风险管理现状,提出风险管理所存在的问题。第四部分结合企业实际情况设计HK公司全面风险管理体系并进行实施,提出预期效果。第五部分结论,总结本文研究的成果,并指出研究结果对房地产行业风险管理的借鉴意义。通过对HK公司进行深入研究分析,在全面风险管理框架基础上,构建HK公司全面风险管理体系,提高企业风险管理水平,达到“事前防范”的效果,期望对中小企业风险管理有一定的借鉴意义。
[Abstract]:In the environment of continuous integration of the market and flexible and changeable policies, how to improve the competitiveness of the enterprise, promote the realization of the enterprise goal and provide guarantee for the long-term and stable development of the enterprise is a problem that an enterprise must face. Although the real estate industry in China is late, it has developed rapidly, just as the main component of the national economy. But behind this development speed, the real estate bubble has a huge crisis in.2002 years, which makes the government have to change the market regulation policy. These policies make the real estate enterprises feel pressure and affect the development of the enterprises to a great extent. For real estate enterprises, the real estate industry is a long period of construction, such as the long construction cycle. When the project begins, it is difficult to interrupt the project. The enterprise is faced with more levels of risk. Facing the impact of the multi-level risk in the internal and external environment, the enterprise must improve the risk management level for long-term and stable development. This article is based on the COSO comprehensive risk management framework and HK company real estate development Co., Ltd. This article is divided into six parts. The first part is the introduction. It mainly introduces the background and significance of the research, the status of research at home and abroad as well as the research content and method. The second part is divided into the related theory of risk management and introduces the risk. Management and COSO-ERM framework content. The third part, taking HK Company Real Estate Development Co., Ltd. as an example, through the analysis of the risk management status of the company, put forward the problems of risk management. The fourth part combines the actual situation of the enterprise to design the overall risk management system of HK company and carry out the expected effect. Fifth parts of the conclusion, On the basis of the comprehensive risk management framework, the comprehensive risk management system of HK company is built on the basis of the comprehensive risk management framework to improve the risk management level of the enterprise, and to achieve the effect of "precaution before the incident", and expect to the wind of small and medium enterprises by the HK company. Risk management has some reference significance.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42

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