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论文编号：	10067
作者编号：	2120162891
上传时间：	2018/6/7 19:28:46
中文题目：	基于风险管理的HS皮草公司 内部控制研究
英文题目：	Internal control research of HS fur company based on risk management
指导老师：	周晓苏
中文关键字：	内部控制；风险管理；企业运营；皮草企业
英文关键字：	Internal control; Risk management; Enterprise operation; Fur firm
中文摘要：	摘要近年来国内皮草市场发展进入深度调整期，根据中国皮草协会数据显示，国内皮革景气指数逐渐下滑，截止到目前中轻皮革前三季度景气指数为82.4，较去年同期下降2.74%。同时可以看到自2011年以来中轻皮革指数年度曲线逐年下移，并且没有触底的迹象。由于目前我国皮草市场经济发展前景尚不明朗，市场去库存、去杠杆等问题有待落实，这些情况严重威胁了国内皮草企业的生存发展。在此背景下，各企业对于去产能、去杠杆等降低经营风险、增强内部控制有效性的经营策略的实施更是刻不容缓。在经济新常态下唯有切实做好企业内部控制，增强企业风险管理意识，才能实现经营管理的有效输出以及战略的合理执行，最终实现经营目标。企业内部控制的根本目的在于当企业面临各种风险时，能够及时采取有效的控制措施，确保企业的正常运转，同时能够有效的预防企业在未来经营管理中可能面临的风险因素，并且将风险带来的损失降到最低水平。所以在风险管理框架下的内部控制体系力求发现一个有效的切入点使得内部控制真正作为企业战略管理的重要组成部分而嵌入企业内部，提高内部控制在企业经营管理中的重要性和执行的效率性，从而使其在企业实现战略目标的过程中发挥更大的作用。本文围绕HS皮草公司的内部控制问题进行剖析，并结合我国颁布的《企业内部控制基本规范》和HS皮草公司的自身经营管理特点，将内部控制要素中的控制环境、风险评估、控制活动三个因素作为分析重点，对企业在实际业务运营中出现的风险点进行逐一分析。最后，根据各个风险点的特征有针对性地提出相应的内部控制措施，并在此基础上对各因素相关的内部控制体系进行合理优化，从而提高企业的风险防范意识，完善企业内部控制体系，强化企业整体基于风险管理的内部控制水平。
英文摘要：	Abstract According to China Leather Association’s data, domestic fur enterprises are developing into the depth adjustment in recent years. The domestic leather sentiment gradually decline, and the light of leather climate index in the first three quarters was 82.4,fell by 2.74%,compared to last year. At the same time, the annual curve of light leather index has been moving down since 2011.Due to the uncertain economic development status of Chinese fur market, the problems of the market inventory task are seriously threaten. In the new normal status, it would be important to strengthen the consciousness of enterprise. It need to achieve the effective management output and the reasonable execution of strategy. So the basic purpose of enterprises internal control is that when enterprises face various risks, it can help take effective control measure in time, ensure the normal operation of enterprises, and at the same time can effectively prevent the enterprise in the future that may face the risk factors in the operation and management, and will bring loss to a minimum level of risk. So under the risk management framework of internal control system to find an effective breakthrough point of the internal control as an important part of enterprise strategic management and embedded within the enterprise, enhance the importance of internal control in enterprise management and execution efficiency. The paper around the HS fur company’s internal control problems are analyzed and combining with our country promulgated rules and HS fur the company ‘s own management characteristics. Finally, according to the features of the enterprise risk point puts forward the corresponding internal control measures, and on the basis of the internal control system of various factors related to reasonable optimization. So as to improve the risk prevention consciousness of enterprises and perfect the enterprise internal control system, strengthen the enterprise internal control based on risk management level.
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