民生集团风险控制存在的问题及对策(论文21000字)
摘 要
近年来，伴随着我国企业空前绝后的迅速发展，潜藏于企业的各种风险也随之浮现出来，特别是在我国经济与国际化接轨的特殊时期，又饱尝了国际金融风暴的冲击，致使我国企业的各种风险日益严峻。尤其是公司因内部风险控制缺陷，而发生危机甚至破产倒闭的企业屡见不鲜。企业潜藏的各种风险不断聚集最终都会以风险的形式表现出来，此时风险控制成为挽救企业的救命稻草，企业重大风险控制稍有不当都会给企业造成毁灭性的灾难。2013 年 3 月 20 日，无锡尚德公司由于无法归还到期债务被依法裁定破产重组，这充分暴露了企业风险管理属于薄弱环节，企业没有重视风险控制的重要性，更没有制定切实有效的控制措施，致使企业失去了生命力而走向消亡，因此，强化企业风险控制特别是风险控制，对于企业在当今如此残酷的市场竞争中立于不败之地具有重大理论和现实意义。
本论文分析了企业风险控制研究的背景与研究意义，对目前国内和国外研究的现状进行了分析，对目前企业存在的风险及风险形成的原因进行全面深入分析，为进一步揭示企业风险控制中存在的问题做好铺垫。针对当前企业风险控制存在的问题，提出了加强企业风险控制的具体措施，并从建立完善公司管理组织结构、运行机制、信息管理系统、风险控制体系、风险评估、风险预警系统等方面提出加强公司风险控制的措施，全方位多角度系统化的确保现代企业的持续健康稳定发展。
关键词：内部控制；风险控制；监管机制；
ABSTRACT
In recent years, with the rapid development of China's enterprises unprecedented, hidden in the various risks of enterprises emerged, especially in the special period of our country economy and internationalization, and suffered the impact of the international financial crisis, resulting in the various risks of enterprises in our country is increasingly severe. Especially due to the internal risk control of defects, and the crisis or even bankruptcy of the enterprise It is often seen. Enterprise hidden risks continue to gather will eventually in the form of risk, this risk control is to save the business life-saving straw, significant risks of the enterprise control slightly inappropriate will give enterprises a devastating disaster. March 20, 2013, Wuxi Suntech due to inability to repay debts according to law in adjudication of bankruptcy reorganization, which has fully exposed the enterprise risk management is a weak link, enterprises do not pay attention to the importance of risk control, nor formulate practical and effective measures to control, cause an enterprise to lost vitality and to die. Thus, to strengthen the enterprise risk control risk control, for enterprises in such a brutal competition in the market today in an invincible position is of great theoretical and practical significance.
This paper analyzes the reasons of enterprise risk control research background and significance of the research, has carried on the analysis to the present situation of the domestic and foreign research, the formation of the company and the risk of comprehensive and in-depth analysis, to pave the way for further study of problems existing in the enterprise risk control. In view of the current enterprise risk control problems, and puts forward the strengthen enterprise risk control measures and the establishment of perfect company management organization structure, operation mechanism, information management system, risk control system and risk assessment, the risk early warning system, put forward to strengthen risk control measures, all-round and multi angle system to ensure sustained and healthy and stable development of the modern enterprise.
KEY WORDS：Internal control; Risk control; Supervision mechanism;
目 录
摘 要 1
ABSTRACT 2
1绪 论 4
1.1 研究背景与研究意义 4
1.1.1 研究背景 4
1.1.2研究意义 4
1.2国内外现状综述 5
1.2.1国外研究现状 5
1.2.2国内研究现状 6
1.3本文研究内容和采用方法 8
1.3.1本文研究内容 8
1.3.2采用方法 8
2 企业风险控制相关理论研究 9
2.1 企业风险的概念 9
2.2 风险的特征 9
2.3 影响企业风险的因素 10
2.3.1 复杂多变的外部环境 10
2.3.2 筹资决策失误 10
2.3.3 盈利能力缺乏 11
2.3.4 资产流动性差 11
2.3.5 公司治理的影响因素 12
2.4 企业风险控制与内部控制的相关性 12
3民生集团风险控制现状分析 13
3.1 企业存在的风险 13
3.1.1 筹资风险 13
3.1.2 投资风险 13
3.1.3 资金回收风险 14
3.2 企业风险形成原因分析 14
3.2.1外部原因 14
3.2.2 内部原因 15
4民生集团风险控制存在的问题分析 18
4.1 企业风险控制意识缺乏 18
4.2 企业监控机制不完善 18
4.3 企业各个层面的风险评估不足 19
4.4 企业风险评估技术不足 20
5 企业风险控制应对措施 21
5.1 增强企业风险意识 21
5.2 强化企业风险监管机制 22
5.3 完善企业风险评估机制 22
5.4 采用敏感性分析评估企业风险 23
6结 论 25
致 谢 26
参考文献 27 |
