R企业内部控制与风险管理研究

发布时间：2018-03-06 23:32

本文选题：R企业　切入点：内部控制　出处：《天津大学》2013年硕士论文　论文类型：学位论文

【摘要】：近年来，东南亚金融危机和美国金融风暴的相继发生，，给世界经济的发展造成重大损失。究其原因是多方面的，但企业内部控制薄弱以及风险管理失控是其主要原因之一，这一点已得到理论与实践各方的一致认同。笔者通过选择“R企业内部控制与风险管理研究”这一课题，以期通过自己的研究，进一步丰富我国企业的内部控制理论，并提出一些行之有效的对策，来推动企业内部控制制度和风险管理的不断完善，促进企业的健康可持续发展。本文首先从选题背景、选题意义以及研究方法着手，简单分析了国内与国外对于内部控制的研究现状，然后从内部控制和风险管理的基础概念入手，从内部环境、风险评估、控制活动、信息与沟通、内部监督五个方面深入剖析了R企业内部控制的现状及存在的问题。接着，参照财政部等五部委联合发布的《内部控制规范》，从内部环境、风险评估、控制活动、信息与沟通、内部监督五个方面提出了完善R企业内部控制与健全风险管理的相应措施。其中在内部环境方面主要是对R企业的组织架构重新进行构建；风险评估则对R企业的风险流程进行梳理，并对各种风险流程进行分解，设置相应的流程图；控制活动方面则主要从预算的控制、资金活动控制、采购与付款活动控制、资产管理控制、销售管理控制等方面分析了企业存在的风险以及所采取的对应的控制措施；信息与沟通则从建立畅通的沟通渠道和加快企业信息系统建设两方面来实施；内部监督方面则强调了内部审计及审计委员会的作用以及所采取的控制措施。文章的最后对内部控制的前景进行了展望。本文研究的另外的一个意义也希望通过对R企业的内部控制与风险管理的研究，对于我国其他即将实施内部控制体系建设与加强风险管理体系的企业，具有一定的借鉴参考作用。
[Abstract]:In recent years, the financial crisis in Southeast Asia and the financial turmoil in the United States have caused great losses to the development of the world economy. The reasons are various, but the weak internal control of enterprises and the loss of control over risk management are one of the main reasons. This point has been agreed by all parties in theory and practice. The author chooses the subject of "Research on Internal Control and risk Management in R Enterprises" in order to enrich the theory of internal control of enterprises in our country through his own research. Some effective countermeasures are put forward to promote the improvement of internal control system and risk management, and to promote the healthy and sustainable development of enterprises. This paper begins with the background, significance and research methods of the topic, analyzes the current situation of internal control research both at home and abroad, and then starts with the basic concepts of internal control and risk management, starting with the internal environment and risk assessment. Five aspects of control activities, information and communication, and internal supervision have deeply analyzed the present situation and existing problems of internal control in R enterprises. Then, referring to the "Internal Control Standards" jointly issued by the Ministry of Finance and other five ministries and commissions, from the internal environment and risk assessment, Five aspects of control activities, information and communication, internal supervision proposed to improve the internal control of R enterprises and sound risk management measures, in which the internal environment is mainly to rebuild the organizational structure of R enterprises; Risk assessment combs the risk process of R enterprise, decomposes various risk processes, sets up corresponding flow charts, and controls activities mainly from budget control, fund activity control, procurement and payment activity control. Assets management control, sales management control and other aspects of the analysis of the risks of enterprises and the corresponding control measures, information and communication from the establishment of unimpeded communication channels and speeding up the construction of enterprise information systems to implement; In the aspect of internal oversight, the role of internal audit and audit committee and the control measures taken are emphasized. Finally, the prospect of internal control is forecasted. Another significance of this paper is also hope that through the study of internal control and risk management of R enterprises, for other enterprises in China that are about to implement the internal control system and strengthen the risk management system, It has certain reference function.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.72;F406.72

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