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论文编号：	15875
作者编号：	2320234065
上传时间：	2025/12/11 17:18:21
中文题目：	TC集团内控管理体系优化研究
英文题目：	Research on the Optimization of the Internal Control Management System in TC Group
指导老师：	刘俊振
中文关键字：	内部控制；内部控制框架；风险管理；公司治理
英文关键字：	Internal Control; Internal Control Framework；Risk Management; Corporate Governance
中文摘要：	当前国有企业面临的经济大环境既复杂又具有挑战。一方面，全球经济格局深刻调整，国内经济转型面临压力；另一方面，国家通过深化改革、推动创新为国企发展注入新动能。在深化国有企业改革与强化风险防控的时代背景下，完善的内部控制体系对于保障国有企业防范风险、稳健运营、实现高质量发展具有至关重要的意义。 本文以TC集团为研究对象，针对其内部控制管理体系展开深入分析与优化研究。论文首先通过对内部控制、风险管理及公司治理等核心概念的界定，结合COSO内部控制框架理论，阐述了关键概念，并结合央国企内控管理政策要求，对TC集团的内控管理现状进行了全面调研。通过问卷调查法广泛了解TC集团总部以及下属企业管理层与基层员工对内控管理的认知与实际操作情况。在此基础上，采用访谈法深度了解问题产生的根源，访谈对象涵盖了集团总部高管层及中层管理干部和骨干员工，以确保访谈样本的层次性与代表性。 研究发现，TC集团在内控管理方面存在内部控制环境基础薄弱、风险管理机制不健全、内控制度与流程缺乏持续有效性等问题。基于此，本文从控制环境、风险管理、控制活动等多个维度提出优化策略，具体包括：培育企业风险文化、优化岗位与人才队伍；加强风险管控顶层设计，建立健全风险管理机制；开展制度梳理、流程优化与内控手册更新；建立联席会议机制、动态评估更新机制并强化监督考核闭环等。这些策略旨在为TC集团构建更加科学、高效的内控管理体系，同时为同类企业的内控管理实践提供有益参考。
英文摘要：	The current economic environment faced by state-owned enterprises is both complex and challenging. On one hand, the global economic landscape is undergoing profound adjustments, and domestic economic transformation is facing pressure. On the other hand, the state is invigorating SOE development by deepening reform and promoting innovation. Under the backdrop of deepening SOE reform and strengthening risk prevention and control, a sound internal control system is of great significance to ensuring that SOEs can prevent risks, operate stably, and achieve high-quality development. This thesis takes TC Group as the research subject and conducts an in-depth analysis and optimization study on its internal control management system. The thesis begins by defining core concepts such as internal control, risk management, corporate governance, and elaborates on key concepts by integrating the COSO internal control framework theory. In line with the internal control management policy requirements for central state-owned enterprises, a comprehensive investigation is conducted into the current state of internal control management at TC Group. A questionnaire survey is used to broadly understand the awareness and practical implementation of internal control management among both management and employees at the group headquarters and its subsidiaries. On this basis, in-depth interviews are conducted to identify the root causes of existing issues. The interviewees include senior executives, middle management, and key employees at the group headquarters to ensure the hierarchical representation and comprehensiveness of the interview sample. The research findings reveal that TC Group has issues such as weak fundamental internal control environment, inadequate risk management mechanisms, and lack of sustained effectiveness in internal control systems and processes. Based on these findings, the thesis proposes optimization strategies from multiple dimensions including control environment, risk management, and control activities. These strategies specifically include: nurturing a corporate risk culture, optimizing job positions and human resources; strengthening top-level design for risk control, and establishing and improving risk management mechanisms; conducting system sorting, process reconstruction, and updating of internal control manuals; and setting up an inter-departmental meeting mechanism, dynamic assessment and update mechanism, and enhancing the closed-loop supervision and assessment system. The purpose of these strategies is to enable TC Group to build a more scientific and efficient internal control management system, while also providing valuable references for internal control management practices in similar enterprises.
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