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论文编号：	11123
作者编号：	2220160727
上传时间：	2019/12/7 10:52:36
中文题目：	基于风险管理的KD化工公司内部控制体系优化研究
英文题目：	Research on Internal Control Improvement in KD Chemical Company
指导老师：	李莉
中文关键字：	风险管理；内部控制；体系优化
英文关键字：	Risk-oriented；Internal Control；Optimization
中文摘要：	在全球经济动荡的背景下，各行各业都在经历着风险加剧的问题，但同时风险即是机遇。而化工企业作为国民经济中不可或缺的组成部分，在这一全球经济动荡的背景下，要想抓住有利局势，在全球市场上占据有利地位，则必须提高自身经营管理水平。作为企业管理的核心——内部控制是企业管理的重要组成部分，要进行较好的内部控制首先要对企业的风险根据公司实际情况结合专合理的风险管理工具进行适当的评估，在对企业的各项风险进行评估之后才能够对企业的各项经营活动进行决策。因此，现阶段研究如何完善基于风险管理的内部控制体系，对化工企业的研究有着深刻的理论和现实意义。 本文在研究前人理论的和整理相关文献的基础上，以企业风险管理与内部控制的相关研究为主线，剖析企业的战略发展定位，从完善企业风险管理的内部控制视角出发，通过对KD化工公司内部控制现状和问题分析的基础上，提出其内部控制体系优化建议和措施旨在对目前我国同类型企业在风险管理和内部控制方面的研究提供理论参考。 通过本文的研究可以看出，当前KD化工公司初步构建了基于风险管理的内部控制体系，获得了财务杠杆收益、子公司财务风险得到控制、保障了债权人的利益。但不可否认，其内控体系也存在一定不足，表现为缺失风险管理文化和专业组织机构、风险评估缺乏预测评估机制和技术支撑、缺乏针对重大风险的有效控制措施、缺少信息沟通平台的支持、内部控制监督不到位。本文基于内部控制等理论，从优化公司内控环境、建立健全风险评估体系、充分发挥企业内部控制的作用、充分发挥企业内部监督的作用、改善信息与沟通等方面对KD化工公司内控体系进行了优化设计。
英文摘要：	In the context of the global economic turmoil, all walks of life are experiencing the problem of increased risk, but at the same time risk is an opportunity. As an indispensable part of the national economy, chemical companies must improve their own management and management level in order to seize the favorable situation and occupy a favorable position in the global market in the context of this global economic turmoil. Internal control, as the core of enterprise management, is the most important part of an enterprise. To carry out better internal control, the risk of an enterprise should be properly assessed first. Only after the risk of an enterprise is assessed, can it make decisions on various tactics of the enterprise. Therefore, how to improve the internal control system based on risk management at this stage has profound theoretical and practical significance for the research of chemical enterprises. On the basis of literature collation and research of previous theories, taking the related research of enterprise risk management and internal control as the main line, starting from the perspective of improving the internal control of enterprise risk management, and based on the analysis of the current situation and problems of internal control of KD Chemical Company, this thesis puts forward some suggestions and measures for optimizing its internal control system. This thesis provides a theoretical reference for the research on risk management and internal control of the same type of enterprises in China. Through the study of this thesis, we can see that KD Chemical Company has initially built an internal control system based on risk management, and obtained financial leverage income, subsidiary financial risk control, and guaranteed the interests of creditors. However, it is undeniable that its internal control system also has some shortcomings, such as the lack of risk management culture and professional organizations, the lack of prediction and evaluation mechanism and technical support for risk assessment, the lack of effective control measures for major risks, the lack of support for information communication platform, and the inadequate supervision of internal control. Based on the theory of enterprise risk management and internal control, this thesis optimizes the internal control system of KD Chemical Company from the aspects of optimizing the internal control environment, establishing and perfecting the risk assessment system, giving full play to the role of enterprise internal control, giving full play to the role of enterprise internal supervision, and improving information and communication.
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