企业风险管理的内部控制模型及应用
摘要经济全球化之后现代企业快速发展、证券市场日益成熟，然而也伴随着经济舞弊事件的增加和市场不确定因素的增长，因此内部控制已经成为现代企业组织管理架构中不可缺少的一部分，风险管控这个话题也成为了一大热点。人们开始意识到风险管理在企业内控中所发挥的重要作用。然而，现阶段我国很多企业还没有形成完整的风险导向内部控制体系，或者即使已经构建但并不能实际为其所用。本文在认真学习、整理前人研究成果的前提下，对风险管控进行相关理论阐述，旨在帮助我国企业理清构建基于风险管理的内部控制模型的思路和流程，并通过分析H企业所构建的风险导向的内部控制体系的实际运用，最终提出一些相关意见建议，希望对我国企业有一些启示作用。83682
毕业论文关键词 风险管理 内部控制 内部控制框架
毕业设计说明书（论文）外文摘要
Title Enterprise Internal Control Model Based on Risk Management
Abstract After the economic globalization, modern enterprise develop rapidly and the securities market is becoming more and more mature。 However, the increase of economic fraud and the growth of market uncertainty makes the enterprises believe that internal control has become a vital part of the modern organization management framework。 Nowadays risk control has become a popular topic。 People began to realize that risk management is playing an important role in internal control。 But many companies in our country did not built up an internal control system based on risk management completely, or even if they did, it does not actually useful to the company。 The paper explains about risk control and internal control in theory after I studied and analyzed the achievement of other scholars。 Aims to help China's enterprises to learn the ideas and processes of building up a risk-oriended internal control model。Through the case, I analyzed the practical application of internal control system based on risk management, and finally offered some related suggestions of constructing and made a conclusion。 Hope there are some enlightenment to the enterprises of our country。
Keywords Risk management, Internal control, Internal control framework
目 次
1 绪论 6
1。1 研究背景 6
1。2 研究意义 6
1。2。1 理论意义 6
1。2。2 现实意义 7
1。3 研究思路 7
1。4 研究方法 8
2 文献综述及理论综述 9
2。1。1 国外文献综述 9
2。1。2 国内文献综述 10