COSO风险管理框架下基于国有钢贸企业内部控制研究
发布时间：2018-08-09 14:34
【摘要】：中国经济经历了持续30年的高速增长之后,开始进入一个紧缩时期。2008年开始的全球性金融危机同样危机到了我国经济的发展,政府随即在2008年11月出台了4万亿投资计划以抗危机保增长。但最近两年来,经济再次呈现疲软态势,投资放缓,资金紧张,房地产、制造业不断走低,直接影响到钢贸企业的业务发展。同时由于下游需求长期疲软,钢产量又维持高位,导致钢贸企业亏损加剧。此外,钢铁行业产能严重过剩,对钢铁生产企业、钢贸企业的经营带来了较大影响,钢贸企业依靠传统的一买一卖赚取差价的业务模式已经无法维持企业生存,这些因素导致钢贸企业开始转向其他业务模式,但业务模式的转型,需要与之配套的内部管理制度和流程,需要相应的风险管控措施。2012年下半年上海发生的某大型国有钢贸企业串通仓储监守自盗事件充分说明钢贸企业并没有对其风险管理和内部控制体系加以足够的重视。 本文以钢贸企业内部控制为切入点,基于对内部控制发展历程的回顾,内部控制理论和COSO风险管理框架的解读,从宏观环境分析了钢贸企业内部控制现状的成因,并提出了改善建议。在最后,通过对2012年下半年某钢贸企业发生的内部控制典型事件的回顾,对其发生的原因进行了分析,并从COSO风险管理框架八要素角度出发,对该事件给钢贸企业内部控制改善的启示进行了描述。 钢贸行业属于流通行业的一个子行业,相关的内部控制研究较少,本文为研究该行业的内部控制提供了实证案例,为该行业的企业内部控制体系实施提供了一些借鉴和参考。
[Abstract]:After 30 years of rapid economic growth, China's economy has entered a period of austerity. The global financial crisis that began in 2008 has also brought about the economic development of our country. The government then unveiled a $4 trillion investment plan in November 2008 to protect growth against the crisis. But in the last two years, the economy has been weak again, investment has slowed, capital is tight, real estate and manufacturing have been falling, directly affecting the business development of steel trading companies. At the same time because downstream demand long-term weakness, steel production remains high, resulting in steel trade losses intensified. In addition, severe overcapacity in the steel industry has had a great impact on the operation of steel producers and steel trading enterprises. Steel trade enterprises can no longer survive by relying on the traditional business model of "one buy, one sell" to earn a difference in price. These factors have led the steel trade enterprises to turn to other business models, but the transformation of the business model needs to be accompanied by internal management systems and processes. The collusion of a large state-owned steel trade enterprise in Shanghai in the second half of 2012 fully shows that the steel trade enterprise has not paid enough attention to its risk management and internal control system. Based on the review of the development of internal control, the theory of internal control and the interpretation of COSO risk management framework, this paper analyzes the causes of the present situation of internal control in steel trade enterprises from the macro environment. Suggestions for improvement are also put forward. Finally, by reviewing the typical internal control events in a steel trade enterprise in the second half of 2012, the paper analyzes the causes of the occurrence, and sets out from the perspective of the eight elements of COSO risk management framework. The enlightenment of this event to the improvement of internal control of steel trade enterprises is described. The steel trade industry belongs to a sub-industry of the circulation industry, and the related internal control research is less. This paper provides an empirical case for the study of the internal control of the industry, and provides some reference and reference for the implementation of the internal control system of the enterprise in this industry.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F274;F426.31
本文编号：2174391
[Abstract]:After 30 years of rapid economic growth, China's economy has entered a period of austerity. The global financial crisis that began in 2008 has also brought about the economic development of our country. The government then unveiled a $4 trillion investment plan in November 2008 to protect growth against the crisis. But in the last two years, the economy has been weak again, investment has slowed, capital is tight, real estate and manufacturing have been falling, directly affecting the business development of steel trading companies. At the same time because downstream demand long-term weakness, steel production remains high, resulting in steel trade losses intensified. In addition, severe overcapacity in the steel industry has had a great impact on the operation of steel producers and steel trading enterprises. Steel trade enterprises can no longer survive by relying on the traditional business model of "one buy, one sell" to earn a difference in price. These factors have led the steel trade enterprises to turn to other business models, but the transformation of the business model needs to be accompanied by internal management systems and processes. The collusion of a large state-owned steel trade enterprise in Shanghai in the second half of 2012 fully shows that the steel trade enterprise has not paid enough attention to its risk management and internal control system. Based on the review of the development of internal control, the theory of internal control and the interpretation of COSO risk management framework, this paper analyzes the causes of the present situation of internal control in steel trade enterprises from the macro environment. Suggestions for improvement are also put forward. Finally, by reviewing the typical internal control events in a steel trade enterprise in the second half of 2012, the paper analyzes the causes of the occurrence, and sets out from the perspective of the eight elements of COSO risk management framework. The enlightenment of this event to the improvement of internal control of steel trade enterprises is described. The steel trade industry belongs to a sub-industry of the circulation industry, and the related internal control research is less. This paper provides an empirical case for the study of the internal control of the industry, and provides some reference and reference for the implementation of the internal control system of the enterprise in this industry.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F274;F426.31
【引证文献】
相关期刊论文 前1条
1 张铁君;;国有钢铁企业经营风险的管理和控制[J];经营管理者;2015年35期
相关硕士学位论文 前2条
1 鹿诗伟;M公司内部控制案例分析[D];中国财政科学研究院;2016年
2 戴鹏;中国铁投公司股权投资内部控制研究[D];石家庄铁道大学;2015年
，本文编号：2174391
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