基于风险管理的DY大宗商品交易市场内部控制体系构建案例研究

发布时间：2018-03-24 23:03

本文选题：内部控制　切入点：大宗商品交易市场　出处：《华东理工大学》2017年硕士论文

【摘要】：随着全球经济一体化进程的加快,风险管理与内部控制的概念正在被越来越多的企业所了解与接受。尤其是在经历了国内外不断出现企业危机与财务丑闻的案例之后,注重风险控制的思想已经在全球范围内植根于众多企业经理人的管理理念中。国家也相继出台了一系列的规范要求,明确国内企业尤其是大型上市公司需要按照内部控制框架建立企业的内部控制体系,规范企业运行。如何结合企业的实际情况,按照内部控制的基本原则,建立符合企业自身特点的内部控制体系,已经成为管理者关注和思考的重要问题。基于对内部控制理论及风险管理与内部控制的关系的探索,为了更好的实现内部控制目标,有效降低企业运营风险,规范企业运行的效率与效果,本人结合自身从业经验,从风险管理的角度出发,通过对案例DY大宗商品交易市场研究的内部控制现状进行研究分析,提出案例公司在内部控制方面存在的问题,并就问题原因进行分析,从而将财务管控与内部控制活动充分结合,提出初步构建该案例公司内部控制体系的方案,并从内部环境、控制活动、控制手段以及风险评估四个层面进行具体的内部控制分析设计。通过有效的内部控制制度来对企业现有的业务活动予以有效的监督和控制,为实现内部控制基本目标提供了有力的支撑和保障。本文从大宗电子交易市场的内控实践出发,通过对重点内控层面的深入剖析,描述业务存在的重要风险,对融入风险管理思想的内部控制举措进行阐述和分析,系统提出了具体的内控实施方案,运用实际的业务分析,充分证明了在内部控制体系构建在未上市的中小企业以及金融服务行业的重要性。期望通过本文的研究能够对我国中小企业、新兴企业以及金融服务业在内部控制的构建上都能够起到参考警示的作用,并希望每一个企业都能够有为之保驾护航的有效可行的内部控制体系。
[Abstract]:With the acceleration of the process of global economic integration, the concepts of risk management and internal control are being understood and accepted by more and more enterprises, especially after the continuous emergence of corporate crises and financial scandals at home and abroad. The idea of paying attention to risk control has been rooted in the management ideas of many enterprise managers all over the world. The country has also issued a series of standard requirements one after another. It is clear that domestic enterprises, especially large listed companies, need to establish an internal control system in accordance with the internal control framework and standardize the operation of enterprises. How to combine the actual situation of enterprises, according to the basic principles of internal control, It has become an important problem for managers to establish an internal control system that conforms to the characteristics of enterprises. Based on the exploration of the theory of internal control and the relationship between risk management and internal control, in order to better realize the goal of internal control, In order to effectively reduce the operational risk and standardize the efficiency and effect of enterprise operation, I combine my own experience, from the perspective of risk management, through the case of DY commodity trading market research on the status quo of internal control. This paper puts forward the problems existing in the internal control of the case company, and analyzes the causes of the problems, so as to fully combine the financial control with the internal control activities, and puts forward a preliminary plan to construct the internal control system of the case company, and from the internal environment, Control activities, control means and risk assessment are analyzed and designed at four levels. Through an effective internal control system, the existing business activities of enterprises are effectively monitored and controlled. It provides a powerful support and guarantee for the realization of the basic goal of internal control. Based on the practice of internal control in the bulk electronic trading market, this paper describes the important risks of the business through the in-depth analysis of the key internal control level. This paper expounds and analyzes the internal control measures which are integrated into the risk management thought, and puts forward the concrete implementation plan of internal control, and makes use of the actual business analysis. It fully proves the importance of building the internal control system in the unlisted SMEs and the financial services industry. The new enterprises and the financial service industry can play a reference and warning role in the construction of internal control, and hope that each enterprise can have an effective and feasible internal control system.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275

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