风险管理审计评价指标体系研究
发布时间：2018-09-17 07:44
【摘要】：风险管理作为提高企业风险应对能力的主要管理手段,在全球经济一体化不断推进的大背景下,逐渐成为学术界研究的焦点。风险管理审计作为企业风险管理的最后一项评估、反馈环节,对企业风险管理的完整运行和不断改进起着尤为关键的作用。但目前针对风险管理审计的研究主要集中在理论方面,对于相关的实务操作研究还有待加强。本文在现有风险管理审计理论研究的基础上,尝试建立一套风险管理审计评价指标体系,旨在提高风险管理审计实施效率,增强风险管理审计评价结果的应用价值,完善企业风险管理的大动态循环,从而为企业长期发展目标的实现提供一定的助力。本次研究结合现有的风险管理审计理论研究成果,从风险管理审计的相关概念分析入手,借鉴新版ERM框架中关于企业风险管理的有关定义,引入风险管理战略及目标的内容,不断深入挖掘风险要素内涵,为评价指标体系的设计搭建框架。本文从风险管理控制措施、评价指标设计、指标权重测定、指标量化打分等多个层面进行论述,立足实践,构建了一套风险管理审计评价指标体系,并以X油田的实际经营业务数据对所构建的指标评价体系进行了合理性、实用性验证,提出风险管理审计评价指标应紧随企业风险要素变化,纳入风险管理动态循环中进行不断的修正和优化。本次研究不但对风险管理审计实务提供一定的指导,同时也丰富了我国风险管理审计领域的研究成果。
[Abstract]:Risk management, as the main management means to improve the ability of enterprise risk response, has gradually become the focus of academic research under the background of the continuous promotion of global economic integration. As the last evaluation of enterprise risk management, risk management audit plays a key role in the complete operation and continuous improvement of enterprise risk management. However, the current research on risk management audit is mainly focused on the theory, and the relevant practical operation research needs to be strengthened. On the basis of the existing risk management audit theory, this paper tries to establish a set of risk management audit evaluation index system in order to improve the efficiency of risk management audit implementation and enhance the application value of risk management audit evaluation results. Improve the large dynamic cycle of enterprise risk management, so as to provide certain help for the realization of long-term development goal. This study combines the existing research results of risk management audit theory, starting with the related concept analysis of risk management audit, drawing lessons from the definition of enterprise risk management in the new ERM framework, introducing the content of risk management strategy and objectives. Excavate the connotation of risk factors and build a framework for the design of evaluation index system. This paper discusses the risk management control measures, evaluation index design, index weight measurement, index quantification scoring and so on. Based on practice, a set of risk management audit evaluation index system is constructed. The rationality and practicability of the index evaluation system are verified based on the operational data of X oilfield, and the risk management audit evaluation index should be closely followed by the change of enterprise risk factors. Incorporate into the dynamic cycle of risk management for continuous revision and optimization. This study not only provides some guidance for the practice of risk management audit, but also enriches the research results in the field of risk management audit in China.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4
本文编号：2245201
[Abstract]:Risk management, as the main management means to improve the ability of enterprise risk response, has gradually become the focus of academic research under the background of the continuous promotion of global economic integration. As the last evaluation of enterprise risk management, risk management audit plays a key role in the complete operation and continuous improvement of enterprise risk management. However, the current research on risk management audit is mainly focused on the theory, and the relevant practical operation research needs to be strengthened. On the basis of the existing risk management audit theory, this paper tries to establish a set of risk management audit evaluation index system in order to improve the efficiency of risk management audit implementation and enhance the application value of risk management audit evaluation results. Improve the large dynamic cycle of enterprise risk management, so as to provide certain help for the realization of long-term development goal. This study combines the existing research results of risk management audit theory, starting with the related concept analysis of risk management audit, drawing lessons from the definition of enterprise risk management in the new ERM framework, introducing the content of risk management strategy and objectives. Excavate the connotation of risk factors and build a framework for the design of evaluation index system. This paper discusses the risk management control measures, evaluation index design, index weight measurement, index quantification scoring and so on. Based on practice, a set of risk management audit evaluation index system is constructed. The rationality and practicability of the index evaluation system are verified based on the operational data of X oilfield, and the risk management audit evaluation index should be closely followed by the change of enterprise risk factors. Incorporate into the dynamic cycle of risk management for continuous revision and optimization. This study not only provides some guidance for the practice of risk management audit, but also enriches the research results in the field of risk management audit in China.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4
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