中国移动通信吉林省公司内部控制视角下的风险管理研究

发布时间：2018-07-25 09:53

【摘要】：随着目前国际经济环境变得复杂，中国移动通信的规模不断扩大，中国移动通信公司所面临的环境也越来越多变，因而各种风险因素也在变化和增大。因此，通过新的方法来研究一套有效的内部控制制度变成了中国移动通信公司发展的必然要求。内部控制制度的构建为中国移动通信公司的风险管理提供了路径支持。基于以上原因，以提供中国移动通信公司风险管理的内动力为研究出发点，通过引入内部控制的管理体系从而对风险管理进行更系统的研究。本文选定中国移动通信吉林省公司作为研究对象，按照“提出问题——分析问题——解决问题”的思路展开研究。首先，在绪论中介绍了研究背景和意义，并对本论文的研究方法和现状进行了阐述。其次，结合COSO报告对内部控制与风险管理的基本理论进行了分析。本研究从新颖的角度，把着重点放在中国移动通信公司的风险管理与内部控制管理之间的联系。同时，对我国中国移动通信吉林省公司内部控制与风险现状进行分析，指出了目前存在的主要问题。最后，对如何建立中国移动通信吉林省公司内部控制系统进行了分析，提出了一些相应的解决对策。本研究采取定性与定量相结合的方法，同时通过实地调查对问卷调查结果进行分析，并聘请专家咨询，管理层集体讨论、统计数据，以内部控制为基础设计风险管理的体系框架表，并建立内部控制体系力求规范化管理，设计内部控制制度构建方案。我国中国移动通信公司可以更好的与自身规模、特点、内外部经济环境、企业历史环境以及经营目标等因素相结合，在风险管理的同时，为我国中国移动构建良好的内部控制系统，最终可以尽早地处理风险。经过此研究，我们将从多个方面认识内部控制，，基于内部控制来改善中国移动通信公司的风险管理。
[Abstract]:With the international economic environment becoming more and more complex and the scale of Chinese mobile communication expanding, the environment faced by Chinese mobile communication companies is becoming more and more changeable, so all kinds of risk factors are also changing and increasing. Therefore, a new method to study an effective internal control system has become an inevitable requirement for the development of China Mobile Communications Company. The construction of internal control system provides path support for the risk management of China Mobile Communications Company. Based on the above reasons, to provide the internal power of risk management of China Mobile Communications Company as the starting point, through the introduction of internal control management system to carry out a more systematic study of risk management. This paper chooses Jilin Province Company of China Mobile Communication as the research object, and carries out the research according to the train of thought of "posing problem-analyzing problem-solving problem". Firstly, the research background and significance are introduced in the introduction, and the research methods and present situation of this thesis are expounded. Secondly, the basic theory of internal control and risk management is analyzed with COSO report. This study focuses on the relationship between risk management and internal control management of China Mobile Communications Company from a novel perspective. At the same time, this paper analyzes the internal control and risk situation of China Mobile Communications Jilin Province Company, and points out the main problems. Finally, this paper analyzes how to establish the internal control system of China Mobile Communication Jilin Province Company, and puts forward some corresponding countermeasures. This study adopts the method of combining qualitative and quantitative analysis, at the same time, through field investigation to analyze the results of the questionnaire, and invite experts to consult, management group discussion, statistical data, On the basis of internal control, the system frame table of risk management is designed, and the internal control system is established to standardize management and design the scheme of constructing internal control system. China Mobile Communications Company can better combine with its own scale, characteristics, internal and external economic environment, enterprise historical environment and business objectives, while at the same time of risk management, Build a good internal control system for China Mobile, and finally deal with the risk as soon as possible. Through this research, we will understand the internal control from many aspects, based on the internal control to improve the risk management of China Mobile Communications Company.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F272.3;F626

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