摘 要
在市场竞争日趋激烈和全球化经营的背景下，针对企业组织规模化、集团化
的发展要求，以及资本市场的社会化、大众化的现实情况，我国的企业管理水平
亟待提高，有必要构建一系列的内部控制制度。为了减少欺诈与舞弊，维护正常
的市场经济次序，财政部、国资委也已相继出台一系列的政策法规，要求企业和
其他组织构建完善内部控制制度。同时，随着企业资本运作、企业兼并等形式实
现的快速发展，其自身原有内部控制体系在多数情况下不能跟上企业规模扩张的
脚步，各业务环节亦随着经营规模的扩展，而使关键风险节点逐渐出现疏漏或不
受控制的现象。

天航集团近些年来的快速发展，资产总量急剧增加，并以上市公司为平台，
跨入了资本市场，进入国民经济的主战场，为控制企业经营风险，研究并构建一
套适应市场及企业发展整体规划的内部控制体系成为企业亟需解决的问题。在此
情况下，本文以天航集团为研究对象，在全面分析天航集团风险管理特征的基础
上，展开了对构建天航集团内部控制体系可行性的研究。同时，通过系统地梳理
了风险管理与内部控制的相关理论及其相互关系，结合企业自身特点，根据国家
颁布的《中央企业全面风险管理指引》、《企业内部控制基本规范》、《内部控制应
用指引》等风险管理与内部控制规范，借鉴 COSO 内控框架，从内部控制构建方
案、执行、评价等入手，全方位完成了天航集团内部控制体系的构建，并从人员、
组织架构、制度优化、流程管理等方面提出了合理的建议，切实发挥内部控制在
防范风险中重要基础作用，为天航集团后续的经营发展提供了制度上的保障。

关键词：天航集团，内部控制体系，风险管理，构建

Abstract
Chinese enterprises are in urgent need to improve the management performance
and establish an internal control system, with the background of fierce market
competition and globalization, to meet the requirement of enterprise scale
development, and socialization and popularization of capital market. The Ministry of
Finance and State-owned Assets Supervision and Administration Commission have
issued a series of regulations, demanding relative enterprises and other organizations
to build sound internal control systems, to reduce fraud and embezzlement, and
maintain normal economical market order. The original internal control systems, in
most cases, do not match up with the development of corporate expansion, in the form
of capital operation, merger and acquisition and so on, and critical risk is being
neglected or out of control with accelerating business expansion.
Tianhang Group has grown fast and capital asset increases sharply in recent years,
and uses listing company as a platform to enter capital market and march onto the
battleground of national economy. Internal control system suitable for market demand
and corporate’s overall development plan is sorely needed by every corporate in order
to fend off operating risk. Based on the comprehensive analysis of risk management
in Tianhang Group, the paper studies the feasibility of constructing internal control
system in the Group and teases out the theories of risk management and internal
control and their relationship. Based on the intrinsic characteristics of Tianhang Group
and according to national regulations related to risk management and internal control ,
such as Guide for Comprehensive Risk Management of Centrally-administered
State-owned Enterprises, Basic Regulations on Enterprise Internal Control and
Application Guide for Internal Control, the paper refers to COSO internal control
framework and establishes a comprehensive internal control system, covering
construction plan, implementation and assessment of internal control inside Tianhang
Group, and proposes rational suggestions for the internal control system of the Group
in aspects of staff, organizational structure, system optimization, procedure
management, etc., so as to fully fulfill the fundamental role of internal control with
regards to risk management and provide systematical support for the future
development of Tianhang Group.
Key words：Tianhang Group, Internal control system, Risk management,
Establishment