基于内部控制的旅游企业风险管理体系研究

发布时间：2018-05-12 21:16

本文选题：内部控制 + 旅游企业风险管理　；参考：《中国海洋大学》2015年硕士论文

【摘要】：随着我国经济的快速发展,旅游业逐渐成为了国民经济的主要拉动力。旅游业同时是一个对宏观环境非常敏感的产业,特别容易受到内、外部事件的冲击,近几年来一系列的环境的变化和危机事件都对旅游业带来了前所未有的挑战。旅游企业做为旅游业的经济主体,直接面对和承担了大量的风险事件,随着市场环境的瞬息万变,风险的类型也日趋复杂。同时旅游业自身所暴露出的众多问题尤其是服务质量差、安全事故频发的问题受到越来越多的关注,新闻媒体和网络的负面报道屡见不鲜,给旅游业的声誉带来了巨大的负面影响,严重阻碍了旅游企业的健康发展。因此,旅游企业需要一套比较完整的基于内部控制的风险管理体系,以此应对宏观经济环境的变化和市场环境的激烈竞争,保证风险控制在合理的范围内,并且在出现风险时可以采取有效的措施管控。本文首先对旅游企业内部控制和风险管理的内涵进行了阐述,并且介绍了旅游企业面临的主要风险类型以及特点,对学术上一直存在争议的两者关系进行了论证,指出两者是相互配合、互为前提、共同作用的联动关系。然后对旅游企业风险管理的总体框架进行了分析,从企业的内部环境包括公司治理制度、风险文化、风险偏好以及组织架构和信息系统等三大方面对整体框架进行了详细的研究,借鉴和学习了COSO企业风险管理框架的相关知识。最后在构建了总体框架的基础上,提出了一套完整的旅游企业风险管理流程,从风险识别、风险评价、风险控制三个环节详细介绍了各自的方法,研究出了风险识别的风险清单法、故障树分析法、财务分析法和专家分析法,以及对风险评价的风险度评价法、模糊综合评价法和层次分析法做了非常详细的分析,帮助旅游企业找到了一些具体实用的可操作方法。本文旨在从旅游企业内部控制的角度构建风险管理体系,帮助我国的旅游企业开始培养起风险管理的意识,并且拓宽旅游企业风险管理研究的广度,从而实现旅游企业的健康、可持续发展。
[Abstract]:With the rapid development of China's economy, tourism has gradually become the main driving force of the national economy. Tourism is also a very sensitive industry to the macro environment, especially vulnerable to the impact of internal and external events. In recent years, a series of environmental changes and crisis events have brought unprecedented challenges to tourism. As the economic main body of tourism, tourism enterprises directly face and bear a large number of risk events. With the rapid changes of market environment, the types of risks are becoming more and more complex. At the same time, the tourism industry itself has exposed many problems, especially the poor service quality, the frequent occurrence of safety accidents, and the negative reports from the news media and the Internet are common. It has brought great negative impact to the reputation of tourism and seriously hindered the healthy development of tourism enterprises. Therefore, tourism enterprises need a relatively complete risk management system based on internal control, in order to cope with the changes of macroeconomic environment and the fierce competition in the market environment, and ensure that the risk control is within a reasonable range. And in the event of risk can be taken effective measures to control. In this paper, the connotation of internal control and risk management of tourism enterprises is first expounded, and the main risk types and characteristics of tourism enterprises are introduced, and the relationship between them, which has always been controversial in academic field, is demonstrated. It is pointed out that the two are the linkage relations of mutual cooperation, mutual premise and common action. Then it analyzes the overall framework of tourism enterprise risk management, including the corporate governance system, risk culture, the internal environment of the enterprise, Risk preference, organizational structure and information system are studied in detail, and the related knowledge of COSO enterprise risk management framework is studied. Finally, based on the construction of the overall framework, a complete set of risk management process of tourism enterprises is put forward. The methods of risk identification, risk evaluation and risk control are introduced in detail. The risk list method, fault tree analysis method, financial analysis method and expert analysis method of risk identification are studied, and the risk degree evaluation method, fuzzy comprehensive evaluation method and analytic hierarchy process are analyzed in detail. To help tourism enterprises to find some specific practical operational methods. The purpose of this paper is to construct a risk management system from the perspective of internal control of tourism enterprises, to help tourism enterprises to cultivate the awareness of risk management, and to broaden the breadth of risk management research in tourism enterprises, so as to realize the health of tourism enterprises. Sustainable development
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F592.6

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