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论文编号：	10655
作者编号：	2120163006
上传时间：	2018/12/8 0:57:49
中文题目：	A公司风险管理优化研究
英文题目：	Research on Risk Management Optimization of A Company
指导老师：	张耀伟
中文关键字：	个人本外币兑换特许机构；内部控制；企业风险管理；风险管理优化
英文关键字：	Franchised Institutions Providing Domestic and Foreign Currency Exchange for Individuals; Internal control; Enterprise Risk Management; Risk Management Optimization
中文摘要：	随着我国经济国际化进程的不断推进，个人跨国商旅活动越发频繁，个人本外币兑换需求出现增长，个人本外币兑换特许机构作为独立于传统兑换渠道——银行的兑换业务经营主体应运而生，并以其方便、灵活的服务优势在短短几年时间里在我国实现了业务的快速增长，并拓展出了代理退税、代售电子旅行支票等业务种类，为有跨境消费支付需求的个人客户提供了更多便利的服务。近年来，行业竞争愈演愈烈，经营成本提高、外币供应紧张以及“无钞化”交易形式在越来越多的国家及地区的普及等，使个人本外币兑换特许机构业务量有所下降；又因为货币兑换本身的类金融业务性质以及个人客户的分散性使得货币兑换公司天然为高洗钱风险地带，故本外币兑换特许机构所受监管约束非常严格，在市场与监管的双重压力下，个人本外币兑换特许机构面临到了极大的生存挑战，一些业务人员为保障业务量而不惜违反监管制度进行违规操作，而企业管理层也因一味追求业务指标的达成罔顾企业所面临的风险，疏于管理实际运营过程中的种种内部控制缺陷，忽略了企业风险管理的必要性，诸如此类的管理理念致使个人本外币兑换特许机构的风险管理水平普遍偏低，而缺乏管理的企业风险就如同定时炸弹，随时可能引发企业的重大危机。 本文以个人本外币兑换特许机构A公司为具体研究对象，开展对其风险管理优化方面的研究。A作为持牌经营的类金融企业本应依照监管制度恪守合规经营并严格进行企业风险管理，但在实际运营过程中，A存在多种违规操作行为，且在近两年的外部审计中发现A公司存在多项内部控制缺陷，整体企业风险管理水平亟待提高；另一方面，因经营环境日渐复杂，市场竞争愈发激烈，企业风险管理更是不容忽视，因为有效的风险管理措施是企业可持续发展的基础。我主要采用文献研究、访谈、定性分析的方法对A公司的企业风险管理现状进行了研究，分析了其在风险管理过程中所存在问题及原因，主要依据2017年9月 COSO发布的更新版《企业风险管理框架》，提出与问题对应的风险管理优化对策以及对策落实的保障措施。本文目的不仅是为A公司的风险管理工作提供优化方案，同时也期待为其他同类型特许机构提供风险管理方面的参考。
英文摘要：	Along with our country economy high speed development, the individual multinational business activities increasing frequently, domestic demand for personal foreign exchange presented vigorous growth, the franchised institutions providing domestic and foreign currency exchange for Individuals as an independent of traditional exchange channels - Banks exchange operators arises at the historic moment, and realized the rapid growth of the business with its flexible service advantages in just a few years in our country, at the same time, they expand the agent rebates, selling electronic travel card and other business scope, It provides more convenient services for customers who have the demand of overseas consumption payment. But because the intensified competition in the industry in recent years, rising operating costs, source of money supply tension, and "no cash" transaction forms became popular in more and more countries and regions, also due to the nature of the individual foreign exchange business and individual customers determine the dispersity, which make the franchised institutions become high rates of money laundering risk zone，they faced strict regulatory constraints. Under double pressures from market and regulation, the franchised institutions faced great survival challenges, Some franchised institutions even exceeds the regulatory irregularities red line to win out. Regardless of the enterprises risk management to achieve the business objectives, this kind of management idea has led the organization's risk management to lower levels in long-term, a variety of internal control in the process of actual operation defects have been neglected for a long time, the necessity of enterprise risk management has been ignored, the potential risk just like a time bomb, may cause the great crisis to the enterprise at any time. This paper takes the A company as the object of study. As a franchised institutions providing domestic and foreign currency exchange for individuals, company, the A company shall be subjected to the supervision from the State Administration of Foreign Exchange directly. In the operation process, the A company shall abide by the compliance requirements according to the relevant supervision system. However, in the actual operation process, A is mostly guided by business indicators and conducts various illegal operations regardless of enterprise risks. External audits in 2016 and 2017 found that the A company had a number of internal control defects, and the overall risk management level needed to be improved. Besides, the business environment became complex and market competition became more fierce, the risk management problem of the A company can’t be ignored. Effective risk management measures are the foundation of steady development and healthy operation for enterprises. I mainly studied the current situation of risk management of A company by means of literature research and interviews, analyzed the reasons for the problems in the process of risk management of A company, and proposed the corresponding risk management optimization strategies and the safeguard measures for the implementation of those strategies based on the theory of COSO's comprehensive risk management framework. The research in this paper not only provides an optimization scheme for the risk management of the A company, but also provides the risk management method for reference to other same franchised institutions providing domestic and foreign currency exchange for individuals.
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