基于风险管理的登海种业公司内部审计研究

发布时间：2018-03-10 09:01

本文选题：内部审计　切入点：风险管理　出处：《山东农业大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着社会经济的不断发展和经济一体化程度的日益加深,企业的经营环境日趋复杂,内部的经营管理风险与外部的市场变动风险并存,风险的多面性、变动性使企业的经营面临多重“陷阱”,风险防范的难度也日益提升。因此,建立有效的风险防范体系,提升企业风险管理水平,是现代企业发展必不可少的重要手段和任务。对于农业企业来说,尤其是种业企业,因其经营方式、管理模式以及生产与销售渠道的特殊性,使其面临着更为独特的风险环境。因此,建立有效的风险管理和防范措施,对当前环境下的种业企业来说,是必不可少的。内部审计作为公司治理的重要工具,在企业的风险管理中发挥着重要的作用。从预防性来看,内部审计人员具有对企业的风险管理实施过程进行检查、评价和提出意见的职责,内审人员通过一系列的职责履行来提升企业的风险管理水平,提升企业预防风险的能力,从而达到帮助企业规避风险、提升价值的作用。因此,对种业企业来说,从风险管理的视角出发研究内部审计对于建立和完善企业内部审计制度具有重要意义。本文首先介绍了课题的研究背景和研究意义,重点梳理了国内外现有研究现状,对关于内部审计和风险管理的文献研究进行了总结。其次,在界定内部审计和风险管理内涵的基础上,阐述了内部审计和风险管理的相关理论,并从风险管理视角阐述种业企业的内部审计相关情况。之后,本文选取登海种业公司进行了案例分析,介绍了登海种业公司的基本情况,从风险管理的角度分析登海种业公司的内部审计现状和风险管理体系。同时,本文分析了登海种业公司内部审计参与风险管理的内容,并对登海种业公司内部审计参与生产风险和质量风险控制管理的作用进行具体分析。通过上述分析指出登海种业公司风险管理视角下内部审计存在风险防范范围较为局限、内部审计队伍建设滞后、内部审计职能作用未得到充分发挥等不足,并有针对性地提出了加强登海种业公司内部审计参与风险管理的改进建议。最后,总结本文的研究成果,指出内部审计与风险管理的结合是未来发展的趋势,这一方面促进了内部审计自身的发展,另一方面也有利于企业持续、稳定、健康的发展。
[Abstract]:With the continuous development of social economy and the deepening of economic integration, the management environment of enterprises is becoming more and more complex, the risk of internal management and external market changes coexist, and the risks are multifaceted. The variability makes the enterprise face many "traps", and the difficulty of risk prevention is also increasing. Therefore, establish an effective risk prevention system, improve the enterprise risk management level, It is an essential means and task for the development of modern enterprises. For agricultural enterprises, especially seed enterprises, because of the particularity of their management mode, management mode and production and marketing channels, Therefore, the establishment of effective risk management and prevention measures is essential for seed industry enterprises in the current environment. Internal audit is an important tool of corporate governance. It plays an important role in the risk management of an enterprise. From a preventive point of view, the internal auditor has the duty to inspect, evaluate and advise on the implementation process of the risk management of the enterprise. Internal auditors perform a series of duties to improve the level of risk management, enhance the ability of enterprises to prevent risks, thereby helping enterprises avoid risks and enhance their value. Therefore, for seed industry enterprises, From the perspective of risk management, the study of internal audit is of great significance to the establishment and improvement of enterprise internal audit system. Firstly, this paper introduces the research background and significance of the subject, and focuses on combing the existing research situation at home and abroad. This paper summarizes the literature on internal audit and risk management. Secondly, on the basis of defining the connotation of internal audit and risk management, it expounds the relevant theories of internal audit and risk management. And from the perspective of risk management, this paper describes the internal audit related situation of seed companies. Then, this paper selects the Denghai seed companies for case analysis, introduces the basic situation of the seed companies. From the point of view of risk management, this paper analyzes the present situation and risk management system of the internal audit of the Denghai seed Company. At the same time, this paper analyzes the contents of the participation of the internal audit in the risk management of the company. Through the above analysis, the author points out that the scope of internal audit risk prevention is limited under the perspective of risk management. The construction of internal audit team lags behind, the function of internal audit is not given full play, and some suggestions are put forward to improve the internal audit participation in risk management. Finally, the research results of this paper are summarized. It is pointed out that the combination of internal audit and risk management is the trend of future development, which not only promotes the development of internal audit itself, but also contributes to the sustained, stable and healthy development of enterprises.
【学位授予单位】：山东农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45;F324.6

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