天航集团内部控制体系构建研究

发布时间：2018-09-12 15:55

【摘要】：在市场竞争日趋激烈和全球化经营的背景下，针对企业组织规模化、集团化的发展要求，以及资本市场的社会化、大众化的现实情况，我国的企业管理水平亟待提高，有必要构建一系列的内部控制制度。为了减少欺诈与舞弊，维护正常的市场经济次序，，财政部、国资委也已相继出台一系列的政策法规，要求企业和其他组织构建完善内部控制制度。同时，随着企业资本运作、企业兼并等形式实现的快速发展，其自身原有内部控制体系在多数情况下不能跟上企业规模扩张的脚步，各业务环节亦随着经营规模的扩展，而使关键风险节点逐渐出现疏漏或不受控制的现象。天航集团近些年来的快速发展，资产总量急剧增加，并以上市公司为平台，跨入了资本市场，进入国民经济的主战场，为控制企业经营风险，研究并构建一套适应市场及企业发展整体规划的内部控制体系成为企业亟需解决的问题。在此情况下，本文以天航集团为研究对象，在全面分析天航集团风险管理特征的基础上，展开了对构建天航集团内部控制体系可行性的研究。同时，通过系统地梳理了风险管理与内部控制的相关理论及其相互关系，结合企业自身特点，根据国家颁布的《中央企业全面风险管理指引》、《企业内部控制基本规范》、《内部控制应用指引》等风险管理与内部控制规范，借鉴COSO内控框架，从内部控制构建方案、执行、评价等入手，全方位完成了天航集团内部控制体系的构建，并从人员、组织架构、制度优化、流程管理等方面提出了合理的建议，切实发挥内部控制在防范风险中重要基础作用，为天航集团后续的经营发展提供了制度上的保障。
[Abstract]:Under the background of increasingly fierce market competition and global management, the management level of enterprises in our country needs to be improved urgently in view of the development requirements of large-scale and collectivized enterprises, as well as the socialization and popularization of capital markets. It is necessary to construct a series of internal control systems. In order to reduce fraud and maintain the normal order of market economy, the Ministry of Finance and the SASAC have issued a series of policies and regulations one after another, requiring enterprises and other organizations to build and improve the internal control system. At the same time, with the rapid development of enterprise capital operation and enterprise merger, its original internal control system can not keep up with the expansion of enterprise scale in most cases, and the business links are also expanded with the expansion of business scale. And the key risk nodes gradually appear oversight or uncontrolled phenomenon. With the rapid development of Tianhang Group in recent years, the total amount of assets has increased sharply, and taking the listed companies as the platform, it has stepped into the capital market and entered the main battlefield of the national economy, in order to control the business risks of the enterprises. It is an urgent problem for enterprises to study and construct a set of internal control system which adapts to the overall planning of market and enterprise development. In this case, this paper takes the Tianhang Group as the research object, on the basis of the overall analysis of the risk management characteristics of the Tianhang Group, the feasibility of constructing the internal control system of the Tianhang Group is studied. At the same time, by systematically combing the relevant theories of risk management and internal control and their mutual relations, combined with the characteristics of enterprises, According to the risk management and internal control norms, such as "Central Enterprise Comprehensive risk Management guidelines", "basic norms of Enterprise Internal Control", "Internal Control Application guidelines" issued by the state, drawing lessons from the COSO internal control framework, building a scheme from the internal control, the implementation, Starting with the evaluation, the paper has completed the construction of the internal control system of Tianhang Group, and put forward reasonable suggestions from the aspects of personnel, organizational structure, system optimization, process management, etc. Giving full play to the important basic role of internal control in preventing risks provides institutional guarantee for the subsequent operation and development of Tianhang Group.
【学位授予单位】：中国地质大学（北京）
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.5;F275

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