本文的主体内容包括:
第一,国有企业内部控制的特殊性。从国有企业当前的管理模式、组织障碍
和缺陷,谈到对国有企业内部控制组织体系定位的设想。介绍了《中央企业全面
风险管理指引》的概念和内涵。基于COSO报告对国有企业内部控制的启示,
主要是在内控环境、预算管理和执行力三个方面。
第二,基于COSO报告对企业内部控制设计的思考。内部控制设计的流程,
包括收集风险管理初始信息、进行风险评估、制定风险管理策略、提出和实施风
险管理解决方案、风险管理的监督与改进。内部控制设计的体系,按照分层设计
的思想,明确内部控制各层级的职责。
第三,基于COSO报告对国有企业内部控制的实证研究-以X公司为例。介
绍X公司内部控制系统现状,在对X公司内部控制系统进行诊断的基础上,对X
公司内部控制系统提出重建方案。
第四,国有企业内部控制制度的完善。当前国有企业内部控制存在的问题主
要是:信息与沟通的不足、风险计量方法的缺陷、有效管理的乏力、风险管理文
化的缺失。针对这些情况,提出构建国有企业内部控制体系应采取的措施:历史
数据的积累及算机智能系统的建立、内部控制与各项业务活动的有机融合、内部
控制的企业文化的重塑、危机事件的处理和重大风险预警研究。
本文结合国有企业的特殊性进行阐述,并考虑企业的现实状况和未来发展,
从内部控制制度视角,对企业全面风险管理进行研究,并以此为鉴,探讨如何从
内部控制视角建立起预防和控制制度,用内控实践为中国企业风险管理提供一些
借鉴,以有效抵御风险损失。
关键词:国有企业内部控制全面风险管理
Abstract
Business failures could be attributed to internal control failure
caused by. At present, the state-owned enterprises face more and more
external and internal risk, how to guard against the risk effectively,
increase the value of state assets has become a prime target for all
state-owned enterprises. So the perfection of internal control of
state-owned enterprises, become the key factors to prevent the loss of
state-owned assets. This paper adopts the method of combining theory with
practice, the enterprise internal control theory and risk management
theory, internal control framework and elements combined with
enterprise’ s concrete practice, in the case of enterprises, puts forward
the measures and suggestions of strengthening enterprise risk and
internal control.
The main content of this paper includes:
First, the state-owned enterprise internal control particularity.
Including state-owned enterprise management mode, organizational
barriers and defects of current, talked about the idea of the state-owned
enterprise internal control system positioning. Introduce the concept and
connotation of the central enterprise comprehensive risk management
guidelines . Based on the COSO report of internal control of state-owned
enterprises, mainly in the three aspects: internal control environment,
budget management and execution.
Second, talks about internal control design thinking for the
enterprise on the basis of the COSO report: Process design of internal
control, including the collection of risk management, risk assessment,
the initial information to develop a risk management strategy, Proposed
and implemented risk management solutions, Supervision and improvement
of risk management. The internal control system design, according to the
ii
hierarchical design ideas, clear internal control responsibility of all
levels.
Third, empirical study of internal control about the state—owned
enterprise, based on the COSO report, in X company as an example.
Introduces the status of internal control system of X company, the
diagnosis is based on the internal control system of X company, the
reconstruction scheme of the internal control system of X company.
Fourth, improve the internal control system of state-owned
enterprises. The current problems of internal control of state-owned
enterprises are mainly: information and communication problems, the
defect of the risk measurement method, ineffective management, the lack
of the risk management culture. In view of this situation, put forward
the state-owned enterprise internal control system measures should be
taken: historical data and computer intelligence system, the organic
fusion of the internal control and business activities, internal control
of enterprise culture reconstruction, the processing of the crisis event
and major risk early warning research.
This paper describes the particularity of state-owned enterprise,
consider the enterprise reality and future development, From the
perspective of internal control system, Research on the enterprise
comprehensive risk management, based on these, discusses how to establish
the prevention and control system from the perspective of internal control,
with the internal control practice for Chinese enterprises some reference
of risk management, in order to effectively resist the risk loss.
Keywords: internal control, state-owned enterprises, comprehensive risk
management
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