光明乳业企业社会风险的内部控制研究

发布时间：2018-01-08 13:39

本文关键词：光明乳业企业社会风险的内部控制研究　出处：《华中科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：自20世纪80年代以来,现代企业正面临着一种新的危险——“企业社会风险”。企业社会风险不但对企业的经营发展和企业价值造成不同程度的减损,而且给整个经济的正常运行与可持续发展带来难以估计的危害。中国的乳制品行业蕴藏着巨大的企业社会风险,行业巨头之一光明乳业更是在2012年的5个月内连续被曝光6起产品质量问题,不仅严重损害了消费者的合法权益,也影响了企业的价值和声誉。因此,构建一套防范并管理企业社会风险的内部控制体系,对企业实现最终愿景并达成长远目标有着重要的战略意义。本文首先利用文献研究法分析整理了国内外学者对企业社会风险和内部控制的相关理论研究,对企业社会风险下了一个明确的定义,并分析其特性与类别,为构建企业社会风险的内部控制制度提供了坚实的理论基础。接下来,以光明乳业的6起“连环质量门”为案例核心背景,定性分析了光明乳业面临的企业社会风险及内部控制制度上的不足,利用财务数据分析法定量地对事件时期的企业社会风险进行度量,为后续的制度设计提供切入点。最后,为了解决企业在社会风险内部控制上存在的不足,本文参照ERM企业风险管理框架,从内部环境、目标制定、事项识别、风险评估、风险反应、控制活动、信息与沟通、监控八个要素方面对企业社会风险的内部控制制度进行了具体设计,并与我国当前企业施行的内部控制制度相整合,期望不仅为光明乳业,也为所有企业防范并管理企业社会风险提供一个现实可行的参照模板。
[Abstract]:Since 1980s, modern enterprises are facing a new kind of danger-"enterprise social risk". Enterprise social risk not only causes varying degrees of impairment to the business development and enterprise value. And to the normal operation of the entire economy and sustainable development bring incalculable harm. China's dairy industry contains huge corporate social risks. One of the industry giants, Guangming Dairy, was exposed to six product quality problems in the five months in 2012, which not only seriously damaged the legitimate rights and interests of consumers, but also affected the value and reputation of enterprises. Build a set of internal control system to prevent and manage the social risks of enterprises. It has important strategic significance for enterprises to realize the final vision and achieve the long-term goal. Firstly, this paper analyzes and collates the relevant theoretical research on corporate social risk and internal control of domestic and foreign scholars by using literature research method. This paper makes a clear definition of corporate social risk and analyzes its characteristics and categories, which provides a solid theoretical basis for the construction of internal control system of corporate social risk. Taking six "serial quality doors" of Guangming dairy industry as the core case background, this paper qualitatively analyzes the social risks faced by Guangming dairy industry and the deficiency of internal control system. Using the financial data analysis method to measure the enterprise social risk in the event period in order to provide a starting point for the subsequent system design. Finally, in order to solve the internal control of social risk in the enterprise deficiencies. This article refers to the ERM enterprise risk management framework from the internal environment, goal setting, event identification, risk assessment, risk response, control activities, information and communication. Monitoring the eight elements of the internal control system of corporate social risk has been specifically designed and integrated with the current internal control system of enterprises in China, hoping not only for the bright dairy industry. It also provides a practical reference template for all enterprises to guard against and manage corporate social risks.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.82

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