基于风险管理的H投资公司内控系统研究

发布时间：2018-01-05 12:11

本文关键词：基于风险管理的H投资公司内控系统研究　出处：《南昌大学》2014年硕士论文　论文类型：学位论文

【摘要】：健全的内控系统建设是一家企业健康、长久发展的基本保障，对处于快速发展的H投资公司而言，内控系统的建设尤其显得重要。经过了企业前期发展的蛰伏和积累，H投资公司现在各项业务规模有了质的飞跃，，公司规模的扩张要求公司各项活动在既定的规则下运行，这样一方面可以减少公司的协调成本，另一方面可以降低公司运行的风险。因此，建立和健全H投资公司的内控系统成为企业快速规范化的必由之路。本文围绕H投资公司的内控系统建设展开讨论，引入风险管理观念，将H投资公司内控系统的建设和风险管理有机结合，以H投资公司的内控系统优化作为切入点展开论述，具体内容的安排为：第一部分为引言。行为的目的主要是明确本选题的研究背景和研究意义，并通过对以往研究文献的汇总分析，梳理出本选题研究的视角和研究思路，在此基础上讨论实现研究思路采用的研究方法，以及对本选题研究预计的创新点进行陈述。第二部分为风险管理与内控系统协调发展的理论基础。行文的目的主要是通过对风险管理理论发展和内部控制理论功能等方面的论述，以及通过对风险管理与内部控制关系的论述，为后面H投资公司以风险导向的内控系统建设提供理论支持。第三部分为H投资公司内控系统的现状分析。行文的目的主要是通过分析H投资公司目前内控系统的运行情况，为后面H投资公司内控系统的优化设计进行铺垫和提供依据。第四部分为基于风险管理的H投资公司内控系统优化设计。行文的逻辑主要是从H投资公司风险观的提出入手，探索基于风险管理的H投资公司内控系统优化思路，设计具体的H投资公司内控系统优化路径。第五部分为H投资公司内控系统运行展望。主要是从H投资公司的全面风险管理、风险管理信息化平台建设等方面对H投资公司内控系统未来的运行情况进行展望。
[Abstract]:The construction of the sound internal control system is the basic guarantee for the healthy and long - term development of an enterprise . For the fast - developing H - investment company , the construction of the internal control system is especially important . After the dormant and accumulation of the pre - enterprise development , the expansion of the company ' s scale requires the activities of the company to run under the established rules . In this way , the company ' s coordination cost can be reduced , and on the other hand , the risk of the operation of the company can be reduced . Therefore , the establishment and improvement of the internal control system of the H investment company becomes the only way for the rapid standardization of enterprises . This paper discusses the construction of the internal control system of H investment company , introduces the idea of risk management , organically combines the construction of the internal control system of H investment company and risk management , and discusses the internal control system of H investment company as the entry point , and the specific contents are as follows : The first part is preface . The purpose of the behavior is to clarify the research background and the research significance of this topic . The second part is the theoretical basis for the coordinated development of risk management and internal control system . The purpose of the communication is to provide theoretical support for the construction of risk - oriented internal control system for the latter H by discussing the development of risk management theory and the function of internal control theory , and through the discussion of the relationship between risk management and internal control . The third part is the analysis of the current situation of the internal control system of H investment company . The purpose of this paper is to analyze the operation status of the current internal control system of H investment company , and to pave and provide basis for the optimization design of the internal control system of the later H investment company . The fourth part is divided into the optimal design of the internal control system of the H - investment company based on risk management . The logic of the line is based on the idea of the risk view of the H - investment company , explores the optimization idea of the internal control system of the H - investment company based on risk management , and designs the optimized path of the internal control system of the H - investment company . The fifth part is the prospect of the operation of the internal control system of H investment company . The future operation of the internal control system of H investment company is forecasted mainly from the aspects of comprehensive risk management of H investment company , construction of risk management information platform and so on .

【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F272.3;F830.42;F830.39

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