天航集團內部控制體系構建研究
發(fā)布時間：2018-09-12 15:55
【摘要】：在市場競爭日趨激烈和全球化經營的背景下，針對企業(yè)組織規(guī)�；⒓瘓F化的發(fā)展要求，以及資本市場的社會化、大眾化的現實情況，我國的企業(yè)管理水平亟待提高，有必要構建一系列的內部控制制度。為了減少欺詐與舞弊，維護正常的市場經濟次序，，財政部、國資委也已相繼出臺一系列的政策法規(guī)，要求企業(yè)和其他組織構建完善內部控制制度。同時，隨著企業(yè)資本運作、企業(yè)兼并等形式實現的快速發(fā)展，其自身原有內部控制體系在多數情況下不能跟上企業(yè)規(guī)模擴張的腳步，各業(yè)務環(huán)節(jié)亦隨著經營規(guī)模的擴展，而使關鍵風險節(jié)點逐漸出現疏漏或不受控制的現象。 天航集團近些年來的快速發(fā)展，資產總量急劇增加，并以上市公司為平臺，跨入了資本市場，進入國民經濟的主戰(zhàn)場，為控制企業(yè)經營風險，研究并構建一套適應市場及企業(yè)發(fā)展整體規(guī)劃的內部控制體系成為企業(yè)亟需解決的問題。在此情況下，本文以天航集團為研究對象，在全面分析天航集團風險管理特征的基礎上，展開了對構建天航集團內部控制體系可行性的研究。同時，通過系統(tǒng)地梳理了風險管理與內部控制的相關理論及其相互關系，結合企業(yè)自身特點，根據國家頒布的《中央企業(yè)全面風險管理指引》、《企業(yè)內部控制基本規(guī)范》、《內部控制應用指引》等風險管理與內部控制規(guī)范，借鑒COSO內控框架，從內部控制構建方案、執(zhí)行、評價等入手，全方位完成了天航集團內部控制體系的構建，并從人員、組織架構、制度優(yōu)化、流程管理等方面提出了合理的建議，切實發(fā)揮內部控制在防范風險中重要基礎作用，為天航集團后續(xù)的經營發(fā)展提供了制度上的保障。
[Abstract]:Under the background of increasingly fierce market competition and global management, the management level of enterprises in our country needs to be improved urgently in view of the development requirements of large-scale and collectivized enterprises, as well as the socialization and popularization of capital markets. It is necessary to construct a series of internal control systems. In order to reduce fraud and maintain the normal order of market economy, the Ministry of Finance and the SASAC have issued a series of policies and regulations one after another, requiring enterprises and other organizations to build and improve the internal control system. At the same time, with the rapid development of enterprise capital operation and enterprise merger, its original internal control system can not keep up with the expansion of enterprise scale in most cases, and the business links are also expanded with the expansion of business scale. And the key risk nodes gradually appear oversight or uncontrolled phenomenon. With the rapid development of Tianhang Group in recent years, the total amount of assets has increased sharply, and taking the listed companies as the platform, it has stepped into the capital market and entered the main battlefield of the national economy, in order to control the business risks of the enterprises. It is an urgent problem for enterprises to study and construct a set of internal control system which adapts to the overall planning of market and enterprise development. In this case, this paper takes the Tianhang Group as the research object, on the basis of the overall analysis of the risk management characteristics of the Tianhang Group, the feasibility of constructing the internal control system of the Tianhang Group is studied. At the same time, by systematically combing the relevant theories of risk management and internal control and their mutual relations, combined with the characteristics of enterprises, According to the risk management and internal control norms, such as "Central Enterprise Comprehensive risk Management guidelines", "basic norms of Enterprise Internal Control", "Internal Control Application guidelines" issued by the state, drawing lessons from the COSO internal control framework, building a scheme from the internal control, the implementation, Starting with the evaluation, the paper has completed the construction of the internal control system of Tianhang Group, and put forward reasonable suggestions from the aspects of personnel, organizational structure, system optimization, process management, etc. Giving full play to the important basic role of internal control in preventing risks provides institutional guarantee for the subsequent operation and development of Tianhang Group.
【學位授予單位】：中國地質大學（北京）
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.5;F275
本文編號：2239508
[Abstract]:Under the background of increasingly fierce market competition and global management, the management level of enterprises in our country needs to be improved urgently in view of the development requirements of large-scale and collectivized enterprises, as well as the socialization and popularization of capital markets. It is necessary to construct a series of internal control systems. In order to reduce fraud and maintain the normal order of market economy, the Ministry of Finance and the SASAC have issued a series of policies and regulations one after another, requiring enterprises and other organizations to build and improve the internal control system. At the same time, with the rapid development of enterprise capital operation and enterprise merger, its original internal control system can not keep up with the expansion of enterprise scale in most cases, and the business links are also expanded with the expansion of business scale. And the key risk nodes gradually appear oversight or uncontrolled phenomenon. With the rapid development of Tianhang Group in recent years, the total amount of assets has increased sharply, and taking the listed companies as the platform, it has stepped into the capital market and entered the main battlefield of the national economy, in order to control the business risks of the enterprises. It is an urgent problem for enterprises to study and construct a set of internal control system which adapts to the overall planning of market and enterprise development. In this case, this paper takes the Tianhang Group as the research object, on the basis of the overall analysis of the risk management characteristics of the Tianhang Group, the feasibility of constructing the internal control system of the Tianhang Group is studied. At the same time, by systematically combing the relevant theories of risk management and internal control and their mutual relations, combined with the characteristics of enterprises, According to the risk management and internal control norms, such as "Central Enterprise Comprehensive risk Management guidelines", "basic norms of Enterprise Internal Control", "Internal Control Application guidelines" issued by the state, drawing lessons from the COSO internal control framework, building a scheme from the internal control, the implementation, Starting with the evaluation, the paper has completed the construction of the internal control system of Tianhang Group, and put forward reasonable suggestions from the aspects of personnel, organizational structure, system optimization, process management, etc. Giving full play to the important basic role of internal control in preventing risks provides institutional guarantee for the subsequent operation and development of Tianhang Group.
【學位授予單位】：中國地質大學（北京）
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.5;F275
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