基于COSO-ERM框架下HS餐饮公司财务风险管理研究
发布时间：2018-08-06 17:54
【摘要】：随着经济发展,全球化的推进,想要在竞争激烈的市场环境中中生存、发展和壮大,财务风险管理问题不容忽视,于是,使用合适的手段解析企业存在的财务风险,从而创建一套适合企业自身的财务风险管理系统对企业长远发展具有重要意义。本文选取了HS餐饮公司2013-2015年的主要财务数据并计算出相应财务指标,利用风险控制理论运用定量分析的方法对HS餐饮公司的财务风险进行识别、测评,并使用风险控制定性分析方法进行预判。将以上两种方法相结合,然后通过对HS餐饮公司财务风险的综合评估,找出HS餐饮公司存在的财务风险,并做出企业财务风险应对措施。其次,以COSO委员会发布的企业风险管理框架为基础结构,针对HS餐饮公司的财务风险管理出现的问题,构建了一套适合HS餐饮公司的财务风险管理系统。在本文中我以COSO-ERM框架对HS餐饮公司的组织架构进行了一定程度的修改,针对财务风险提出具体的控制措施,并完善了部分内部制度,以期能对其财务风险管理有好的影响。最后,得出经过对HS餐饮公司的案例的深入剖析得到的结论与启示。通过使用科学合理的方式方法,创建出适合企业自身实际情况的一套财务风险管理系统,依据企业本身情况合理实施,才能发挥应有的成果。本文仅根据HS餐饮公司目前的财务状况进行研究,创建了HS餐饮公司的财务风险管理体系,希望能够为HS餐饮公司的健康长远发展提供有效的参考,也为其他的餐饮企业可以合理借鉴COSO-ERM框架,并加强自身的财务风险管理提供一些参考。
[Abstract]:With the development of economy and the advance of globalization, if we want to survive, develop and strengthen in the competitive market environment, the problem of financial risk management can not be ignored. Therefore, it is of great significance to establish a set of financial risk management system suitable for the long-term development of enterprises. This paper selects the main financial data of HS Catering Company from 2013 to 2015 and calculates the corresponding financial indexes. The financial risk of HS Catering Company is identified and evaluated by using the risk control theory and quantitative analysis method. And the qualitative analysis method of risk control is used to predict. Combining the above two methods, through the comprehensive evaluation of the financial risk of HS catering company, find out the financial risk of HS food and beverage company, and make the measures to deal with the financial risk of the enterprise. Secondly, based on the enterprise risk management framework issued by COSO Committee, a set of financial risk management system suitable for HS catering company is constructed in view of the financial risk management problems of HS catering company. In this paper, I use the COSO-ERM framework to modify the organizational structure of HS catering company to a certain extent, put forward specific control measures for financial risk, and improve some internal systems, in order to have a good impact on the financial risk management. Finally, the conclusion and enlightenment of the case of HS Food & Beverage Company are obtained. By using scientific and reasonable ways and means, a set of financial risk management system suitable for the actual situation of the enterprise can be created, and the due results can be brought into play according to the reasonable implementation of the enterprise's own situation. Based on the current financial situation of HS Catering Company, this paper establishes the financial risk management system of HS Catering Company, hoping to provide an effective reference for the healthy and long-term development of HS Catering Company. It also provides some reference for other catering enterprises to draw lessons from COSO-ERM framework and strengthen their own financial risk management.
【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】：F719.3;F715.5
本文编号：2168520
[Abstract]:With the development of economy and the advance of globalization, if we want to survive, develop and strengthen in the competitive market environment, the problem of financial risk management can not be ignored. Therefore, it is of great significance to establish a set of financial risk management system suitable for the long-term development of enterprises. This paper selects the main financial data of HS Catering Company from 2013 to 2015 and calculates the corresponding financial indexes. The financial risk of HS Catering Company is identified and evaluated by using the risk control theory and quantitative analysis method. And the qualitative analysis method of risk control is used to predict. Combining the above two methods, through the comprehensive evaluation of the financial risk of HS catering company, find out the financial risk of HS food and beverage company, and make the measures to deal with the financial risk of the enterprise. Secondly, based on the enterprise risk management framework issued by COSO Committee, a set of financial risk management system suitable for HS catering company is constructed in view of the financial risk management problems of HS catering company. In this paper, I use the COSO-ERM framework to modify the organizational structure of HS catering company to a certain extent, put forward specific control measures for financial risk, and improve some internal systems, in order to have a good impact on the financial risk management. Finally, the conclusion and enlightenment of the case of HS Food & Beverage Company are obtained. By using scientific and reasonable ways and means, a set of financial risk management system suitable for the actual situation of the enterprise can be created, and the due results can be brought into play according to the reasonable implementation of the enterprise's own situation. Based on the current financial situation of HS Catering Company, this paper establishes the financial risk management system of HS Catering Company, hoping to provide an effective reference for the healthy and long-term development of HS Catering Company. It also provides some reference for other catering enterprises to draw lessons from COSO-ERM framework and strengthen their own financial risk management.
【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】：F719.3;F715.5
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