X公司研发外委项目业务流程风险与内控机制研究

发布时间：2017-12-28 13:36

本文关键词：X公司研发外委项目业务流程风险与内控机制研究　出处：《华北电力大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着世界政治经济环境的变化日益加剧,建立有效的内部控制管理体系无疑成了企业谋求长远发展的有效途径。2012年5月,国资委下发了《关于加快构建中央企业内部控制体系内部控制事项的通知》,要求各中央企业2013年底前建成覆盖全集团的规范内部控制体系,进一步推进了我国企业内部控制的发展。本文即是以央企X公司作为典型案例分析,对X公司内部控制体系的制定与方案实施进行阐述,从流程风险出发,进行内部控制搭建,期望对企业的内部控制体系建立有一定的借鉴意义。首先,本文介绍了内部控制与风险的基本理论。其次,本文综合运用内部控制与风险管理的方法,从流程风险入手,搭建X公司内部控制体系。其次,对X公司的基本业务流程进行了梳理,构建流程框架；对流程步骤潜在风险运用风险识别方法识别企业存在的各种风险并对风险按不同种类制定风险管理策略。以流程风险为基点,搭建内部控制体系。文中将内部控制和风险管理结合在一起,形成基于业务流程风险的内部控制系统,使企业能以风险为导向,强化内部控制。利用内控流程和风险的对应找到关键控制点和具体的风险控制措施,从流程步骤层次使内部控制得以实施。最后,在论文的结尾部分,笔者对论文的研究做了总结,并对下一步需要研究的问题提出了自己的建议。本文的研究成果有：(1)对X公司研发外委项目管理的具体内容进行了分析,搭建起了业务流程框架；最后,以研发外委项目管理中的外委计划审批项目管理为例,对原有流程进行了分析,发现存在管理问题,在分析现有问题的基础上,对其业务流程步骤进行了调整梳理,并以此为依据画出了其流程图。(2)对流程中的潜在风险进行了识别,并从业务流程和风险内容两个角度进行了分析总结。然后对风险从发生可能性与损失度两个方面进行了分析,综合得出风险等级。依据内部控制策略的选择方法,结合风险点在风险等级矩阵中的分布,制定出了相应的控制措施,形成风险控制控制矩阵。最后,进行了关于内部控制有效落实保障体系的研究。(3)依据内部控制策略的选择方法,结合风险点在风险等级矩阵中的分布,制定出了相应的控制措施,形成风险控制控制矩阵。最后,进行了关于内部控制有效落实保障体系的研究。
[Abstract]:With the increasing changes in the world's political and economic environment, the establishment of an effective internal control management system has undoubtedly become an effective way for enterprises to seek long-term development. In May 2012, the SASAC issued the notice on speeding up the establishment of internal control matters in the central enterprises' internal control system, requiring all central enterprises to build a standardized internal control system covering the whole group by the end of 2013, further promoting the development of internal control in Chinese enterprises. This article takes central enterprises X company as a typical case analysis, expounds the formulation and implementation of X's internal control system, and sets up internal control from the perspective of process risk, expecting to have some reference significance for the establishment of enterprise's internal control system. First of all, this paper introduces the basic theory of internal control and risk. Secondly, this paper uses the methods of internal control and risk management, and starts with the process risk to build the internal control system of X company. Secondly, we sort out the basic business process of X company, build the process framework, identify potential risks and identify risk according to different kinds of risk management strategies. Based on the process risk, the internal control system is set up. In this paper, internal control and risk management are combined to form an internal control system based on business process risk, so that enterprises can take risk as guidance and strengthen internal control. The key control points and specific risk control measures are found by using the internal control process and the corresponding risk, and the internal control is implemented from the process step level. Finally, in the end of the paper, the author makes a summary of the research, and puts forward some suggestions for the next step. The results of this study are: (1) the specific content of the X R & D outsourcing project management are analyzed and set up business process framework; finally, in the R & D outsourcing project management in the project management plan approval committee as an example, the original process is analyzed, management problems found, based on the analysis of the existing problems, the business process steps were adjusted to comb, and on the basis of drawing the flow chart. (2) the potential risks in the process are identified and analyzed from the two aspects of the business process and the content of the risk. Then the risk from the occurrence of the possibility and the loss of the two aspects of the analysis, comprehensive risk level. According to the selection method of internal control strategy and the distribution of risk points in risk rank matrix, corresponding control measures are worked out to form risk control matrix. Finally, the research on the effective implementation of the internal control system is carried out. (3) according to the selection method of internal control strategy and the distribution of risk points in risk rank matrix, the corresponding control measures are worked out to form a risk control matrix. Finally, the research on the effective implementation of the internal control system is carried out.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.61

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