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论文编号：	4349
作者编号：	2120092854
上传时间：	2012/6/7 12:38:22
中文题目：	汽车行业风险导向内部控制体系研究——以Ｍ汽车公司为例
英文题目：	The Research on the Risk-oriented Internal Control of Auto Industry: take M company for the case
指导老师：	张继勋
中文关键字：	内部控制，风险管理，COSO框架
英文关键字：	Internal control ,　Risk management,　COSO framework
中文摘要：	在现代市场日趋激烈的竞争环境下，内部控制在现代企业管理制度中变得越来越重要。与其他国家相比，我国内部控制制度的研究发展比较晚，但是随着国内学术界研究的不断进步以及层出不穷的内控失败案例，人们渐渐意识到内部控制的重要作用，为此政府也加大了对企业内部控制的监管，颁布了一系列有关的法律法规。内部控制理论的最新发展以《全面风险管理框架》为代表，它在2004年由COSO委员会发布，并将风险管理的理念融入到内部控制的构建过程中，强调企业风险管理的全面性和公司治理结构的完整性，为现代企业建立风险导向内部控制提供了坚实的理论基础。汽车行业作为国民经济的支柱产业之一，近十年来在中国发展迅猛，但通过研究调查即可发现大部分公司在内部控制建设方面仍不完善，存在着诸多不合理的现象，而这些现象的存在无形中加大了企业经营风险。本文首先对内部控制理论、风险管理理论以及风险导向内部控制理论做了回顾，重点阐述了内部控制与风险管理的联系和区别，并提出了风险导向内部控制理论的优点，为后文案例的分析提供理论基础。其次对汽车行业的风险及内控现状做了简单介绍，接着以M汽车公司为研究对象，在分析公司具体风险及内控现状的基础上，最后提出构建风险导向内部控制制度的目的、完善内容及保障措施。
英文摘要：	With the competition environment in the modern time, the internal control plays more important role in the management of company. Compared with other foreign countries, the theory of the internal control develops in our country later. But people become realizing the important role of internal control with some failure cases. The government has published some laws for supervising the company management. In 2004 COSO committee published overall risk management framework, standing for the newest development of theory. This framework put the risk management idea into building internal control system, emphasizing the integrity of enterprise institutional structure and becoming the foundation of building risk-orient internal control system. Auto industry is one of the important industries in our country, which is a key industry. In recent ten year, it has developed very quickly. But most auto companies don’t have perfect system of internal control. They have some problems which increase more risk in their operation. Firstly, this article reviewed the theories of internal control, risk management and risk-orient internal control, emphasizing the different and same points about internal control and risk management, advantages about risk-orient internal control as the theory foundation. Secondly, the article introduced the risk and internal control characters of auto industry, then took one example of M Auto Company. The points are to built a suitable system of risk-orient internal control and offer some reasonable advice.
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