A燃气公司风险管理导向的内部控制体系研究

发布时间：2018-02-03 00:30

本文关键词： 风险管理内部控制体系建设　出处：《陕西师范大学》2015年硕士论文　论文类型：学位论文

【摘要】：有效地识别和控制风险对企业的生存和发展有着至关重要的作用,特别是我国五部委联合发布《企业内部控制基本规范》以来,各企业对内部控制体系的建设日益重视,在内控方面也投入了大量人力物力。但如何建立一个经济的、高效的内部控制体系,从理论界到企业界均有不同见解,近年来,关于内部控制和风险管理的研究掀起了一股热潮。企业界均结合自己企业和行业的特点进行了诸多有益的尝试,但成效不一,或增加大量的管理成本,违背了企业经营的初衷,或流于形式,做做样子,没有实质效果,或者,不知如何去做。本人从事财务相关工作,承担着公司风险内控管理的相关职责,如何建立一个符合股东权益和法规要求的内部控制体系,使其对控制舞弊和达成企定经营的目标起到应有的保障作用,正是我对此展开研究的目的所在。本文首先对风险管理理论和内部控制理论的发展历史进行了简要阐述,指出内部控制理论经历了内部牵制阶段、内部控制制度阶段、内部控制结构阶段、内部控制整合框架阶段四个阶段。并对各发展阶段内控理论和各大要素的异同进行了对比,结合企业风险管理整体框架的要素,分析了内部控制和风险管理的辩证关系。同时,本文介绍了内部控制理论在我国发展的历程,以及可能对内部控制和风险管理存在的认识上的误区。同时阐述了本人关于如何建立内部控制体系的想法。即,以风险管理为导向,在进行必要的风险识别、风险评价之后,在内部控制环境、目标设定、内部控制活动等方面,结合现代信息技术,化管理思路为业务流程,强制各业务环节按固定流程操作,并强调以人为本,要求全员参与到内部控制体系的建设中来,从而达到内部控制的目的。然后以A燃气公司为例,以coso内部控制框架的要素为基础,对内部环境、目标设定、风险识别、风险评估、风险控制等方面的实践进行了描述,探讨构建企业风险管理导向的内部控制体系的实现路径。最后从制度建设、内控环境营造、内控监察方法等方面,针对企业存在的不足之处提出了若干改进思路。由本文得出的主要结论包括：风险管理理论和内部控制理论具有同质性和趋同性,相辅相成互为补充才能建立起符合最新coso框架的内部控制体系；A燃气公司在coso内部控制框架与企业风险管理框架指导下,构建了风险管理导向的内控组织体系与管理体系,实施了风险内部控制活动,完善的内部控制管理体系能够对大幅度降低企业财务风险,降低成本费用,提高资产质量,规避经营风险,提高企业效益。这些结论虽然是针对A燃气公司得出的,但对我国其他企业如何构建风险管理导向的内部控制体系并使之有效运转,具有可借鉴性与实际指导意义。
[Abstract]:It is very important to identify and control risks effectively for the survival and development of enterprises, especially since the five ministries of our country jointly issued "basic norms of Enterprise Internal Control". Each enterprise pays more and more attention to the construction of internal control system, and has invested a lot of manpower and material resources in internal control. However, how to establish an economic and efficient internal control system has different views from the theoretical field to the business community. In recent years, the research on internal control and risk management has set off a wave of upsurge. The business community has made a lot of beneficial attempts combined with the characteristics of their own enterprises and industries, but the results are different, or increase a large number of management costs. Contrary to the original intention of the business operation, or mere formality, appearance, no substantive effect, or, I do not know how to do. I am engaged in financial related work, assume the company risk management related responsibilities. How to establish an internal control system that meets the requirements of shareholders' rights and regulations, so that it can control fraud and achieve the goal of fixed operation. It is the purpose of my research. Firstly, this paper briefly expounds the development history of risk management theory and internal control theory, and points out that internal control theory has experienced internal containment stage. The internal control system stage, the internal control structure stage, the internal control integration frame stage four stages, and has carried on the comparison to each development stage internal control theory and each major element's similarities and differences. Combined with the elements of the overall framework of enterprise risk management, this paper analyzes the dialectical relationship between internal control and risk management. At the same time, this paper introduces the development of internal control theory in China. At the same time, the author expounds the idea of how to establish the internal control system, that is, taking risk management as the direction, carrying on the necessary risk identification. After the risk assessment, in the internal control environment, the goal setting, the internal control activity and so on, unifies the modern information technology, turns the management idea into the business process, forces each business link to operate according to the fixed process. Emphasis on people-oriented, require all staff to participate in the construction of internal control system, so as to achieve the purpose of internal control. Then take A gas company as an example, based on the elements of coso internal control framework. This paper describes the practice of internal environment, target setting, risk identification, risk assessment, risk control and so on, and discusses the realization path of constructing enterprise risk management oriented internal control system. Internal control environment construction, internal control monitoring methods and so on. The main conclusions from this paper are as follows: the theory of risk management and the theory of internal control have homogeneity and convergence. Only by complementing each other can we establish an internal control system that conforms to the latest coso framework; Under the guidance of coso internal control framework and enterprise risk management framework, A Gas Company constructs a risk management-oriented internal control organization system and management system, and implements risk internal control activities. The perfect internal control management system can greatly reduce the financial risk, reduce the cost, improve the quality of assets and avoid the operating risk. These conclusions are based on A Gas Company, but how to build the risk management oriented internal control system and make it work effectively in other enterprises of our country. It is of reference and practical significance.
【学位授予单位】：陕西师范大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275;F299.24

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