發(fā)布時間：2018-05-22 09:33

  本文選題：全面風(fēng)險管理 + 體系框架　； 參考：《昆明理工大學(xué)》2013年碩士論文

【摘要】：“當(dāng)今世界唯一確定的就是不確定性”已漸成共識,內(nèi)外部環(huán)境日趨復(fù)雜,影響公司經(jīng)營目標(biāo)實現(xiàn)的不確定因素日益增多,對企業(yè)提高風(fēng)險管理能力提出了新的挑戰(zhàn)。國務(wù)院國資委于2006年發(fā)布了《中央企業(yè)全面風(fēng)險管理指引》,它促使企業(yè)建立動態(tài)的自我運行、自我完善、自我提升的全面風(fēng)險管理平臺,對規(guī)避企業(yè)重大風(fēng)險損失,提升企業(yè)依法經(jīng)營、科學(xué)管理水平有重要意義。 本論文以COSO內(nèi)部控制框架和國資委《中央企業(yè)全面風(fēng)險管理指引》框架為理論依據(jù),結(jié)合國內(nèi)政策法規(guī),在理論上對風(fēng)險管理的相關(guān)理論,不同的體系框架以及國有企業(yè)全面風(fēng)險管理的定義、特征等進(jìn)行分析；實踐上,從X集團公司風(fēng)險管理、內(nèi)部控制體系的建設(shè)和運行情況分析入手,運用國外風(fēng)險管理體系建設(shè)先進(jìn)理念,參照國內(nèi)部份央企風(fēng)險管理體系建設(shè)實踐,進(jìn)而將理論與實踐緊密結(jié)合。X集團公司經(jīng)過幾年的管理提升,已打下了較好的內(nèi)部控制基礎(chǔ)。與內(nèi)控體系中的控制環(huán)境、信息與溝通和監(jiān)督等相同要素不做重復(fù)研究和建設(shè)。X集團公司的全面風(fēng)險管理體系框架重點研究風(fēng)險管理的流程及各環(huán)節(jié)的具體實施和工具模版的應(yīng)用。按照“目標(biāo)、風(fēng)險、控制”相一致的原則,先梳理業(yè)務(wù)流程,理清重要流程的關(guān)鍵節(jié)點,同時開展中高層領(lǐng)導(dǎo)的訪談?wù){(diào)研工作,了解公司所面臨的風(fēng)險,尤其是重大和重要風(fēng)險；其次對公司管理制度及訪談紀(jì)要進(jìn)行整理,開展風(fēng)險識別,分析風(fēng)險在X集團公司的表現(xiàn)和形成的原因,形成風(fēng)險事件庫；在此基礎(chǔ)上設(shè)置評價指標(biāo),對公司面臨的各類風(fēng)險進(jìn)行評估,并整理形成風(fēng)險排序表；針對風(fēng)險評價的結(jié)果對不同層級的風(fēng)險采取不同的控制和應(yīng)對措施；最后對風(fēng)險控制的有效性進(jìn)行測試和監(jiān)督,形成一套閉環(huán)風(fēng)險管理體系框架。 通過本論文的研究,明晰了全面風(fēng)險管理體系框架建設(shè)的要素和范圍,形成有色金屬企業(yè)全面風(fēng)險管理體系框架建設(shè)步驟和方法體系,建立涵蓋X集團公司生產(chǎn)、經(jīng)營和管理各方面較為完善的、運行有效的全面風(fēng)險管理體系框架,滿足公司的戰(zhàn)略、經(jīng)營、報告和合規(guī)性目標(biāo),并通過有效實施,達(dá)到“規(guī)范管理、防范風(fēng)險”的目的,為X集團公司又好又快發(fā)展“保駕護(hù)航”。
[Abstract]:"uncertainty is the only certainty in the world today" has gradually become a consensus, the internal and external environment is becoming more and more complex, and the uncertain factors affecting the realization of business objectives are increasing day by day, which poses a new challenge to enterprises to improve their risk management ability. In 2006, the SASAC of the State Council issued the "Central Enterprise Comprehensive risk Management guidelines", which urges enterprises to establish a dynamic self-running, self-perfecting and self-promoting comprehensive risk management platform, which can avoid major risk losses in enterprises. It is of great significance to improve the management of enterprises according to law and scientific management level. This paper is based on the COSO internal control framework and the SASAC "Central Enterprise Comprehensive risk Management guidelines" framework as the theoretical basis, combined with domestic policies and regulations, the related theory of risk management in theory, Different system frameworks and the definition and characteristics of total risk management in state-owned enterprises are analyzed. In practice, the construction and operation of risk management and internal control system of X Group Company are analyzed. By applying the advanced concept of risk management system construction abroad and referring to the construction practice of the risk management system in central enterprises in China, the theory and practice are closely combined with the management of .X Group Company for several years, which has laid a good foundation for internal control. And the control environment in the internal control system, Information and communication and supervision and other elements do not repeat research and build. X Group Company's overall risk management framework focus on the risk management process and the implementation of each link and the application of tool templates. According to the consistent principle of "goal, risk, control", we should first sort out the business process, clear out the key nodes of the important process, and carry out the interviews and research work of the middle and senior leaders to understand the risks faced by the company. In particular, the major and important risks; secondly, collate the company management system and interview minutes, carry out risk identification, analyze the performance and formation of the risk in X Group Company, form the risk event database; on this basis, set up the evaluation index, Evaluate the various kinds of risks faced by the company and form a risk ranking table; take different measures to control and respond to different levels of risk according to the results of risk evaluation; finally, test and monitor the effectiveness of risk control. Form a set of closed-loop risk management system framework. Through the research of this paper, it clarifies the elements and scope of the construction of the comprehensive risk management system framework, forms the construction steps and method system of the comprehensive risk management system framework of non-ferrous metal enterprises, and establishes the construction covering the production of X Group Company. More perfect and effective overall risk management system framework in all aspects of operation and management, to meet the company's strategic, operational, reporting and compliance objectives, and to achieve the goal of "standardized management and prevention of risks" through effective implementation, X Group for the rapid development of good and rapid development, "escort."
【學(xué)位授予單位】：昆明理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F426.32;F272.3

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本文編號：1921542