【作者】 高歌；

【导师】 马克立；

【作者基本信息】 吉林大学 ， 工业工程（专业学位）， 2015， 硕士

【摘要】 伴随经济全球化的深入，我国市场经济环境也变得越来越复杂，汽车相关行业的规模不断扩大，其面临的环境也更加多变。这种情况下，各个企业面临的风险因素更加多样化，更难防控。为了提升我国企业的风险防控能力，提升汽车相关行业的稳定程度和管理质量，亟需新的途径来构建行之有效的内部控制制度，这也成为了一种必然趋势。基于以上原因，以提供汽车行业风险管理的内动力为出发点，引入内部控制制度的构建方法，对我国企业的风险管理进行更系统的研究。作者选取我国一汽铸造有限公司作为研究对象，根据“提出问题——分析问题——解决问题”的方式来进行本研究。本文伴随金融全球化的形势为来源，以提升我国企业风险管理为研究出发点，选择一汽铸造有限公司为研究对象。通过调研获得铸造公司的课题研究数据和调研结果，对该公司内部控制存在的问题进行对策研究。分析在一汽铸造有限公司内部控制制度发展和实施的现状，并总结出公司内部控制制度在发展过程中存在的一些问题。最后，作者结合汽车铸件生产企业的共性以及一汽铸造有限公司的独特性，提出针对性的对策建议。旨在提高一汽铸造有限公司防范风险能力，也可以为其他企业以及汽车铸件生产企业内部控制制度的完善提供一些启示。本文一共分为五个部分，其中，第一部分主要介绍了本研究的研究背景、研究意义，并以此为基础对本文的研究方法和国内、外研究现状进行阐述；第二章是全文的理论基础，作者结合COSO报告对内部控制与其相关理论概念进行了梳理，包括内部控制的涵义、要素以及风险管理的涵义，并进行了一定的剖析和理解；第三部分中，作者通过对一汽铸造有限公司的调研，对该公司内部控制的管理现状进行分析，通过内部控制八大要素，找到其内部控制管理过程中存在的主要问题，并剖析问题存在的深层原因；在第四部分中，作者对如何建立规范的一汽铸造有限公司内部控制制度进行了分析，通过一汽铸造有限公司内部控制体系的特点，旨在找到内部控制管理方法，提升该公司的风险控制和管理质量。并提出了内部控制制度实施的保障措施；在第五部分中，作者对全文进行了总结，对文章存在的不足进行分析，对今后的进一步研究进行展望。更多还原

【Abstract】 Along with the deep development of economic globalization，our country marketeconomy environment has become more and more complex，expanding the scale of the autoindustry，the environment is also facing more fluid. In this case，the risk factors for allcompanies face more diversified，more difficult to control. In order to promote our countryenterprise risk control ability, improve the quality of stability and management of autoindustry，the urgent need for a new way to build effective internal control system，this hasalso become a kind of inevitable trend. Based on the above reasons，to provide automobileindustry risk management in power as a starting point, the introduction of the internal controlsystem construction methods，to our country enterprise risk management for more systematicresearch. The author selected the faw foundry co.，LTD as the research object, according to"ask questions-analysis problem-problem solving" in this study.In this paper，with the situation of financial globalization for the source, in order toimprove our country enterprise risk management as a research starting point，choose fawfoundry co.，LTD as the research object. Casting the company’s research data obtainedthrough investigation and research results, the company internal control problems forcountermeasure research. Analysis in faw foundry co., LTD., the present situation of theinternal control system development and implementation, and sums up the bank’s internalcontrol system in some of the problems existing in the development process. Finally，theauthor combined with the automobile castings production enterprise of commonality and theuniqueness of faw foundry co., LTD., put forward corresponding countermeasures andSuggestions. Aimed at improving faw foundry co., LTD., risk prevention capacity，can alsofor other companies as well as automobile castings，the improvement of the enterpriseinternal control system to provide some enlightenment. This article is divided into five partsaltogether，among them，the first part mainly introduces the research background，researchsignificance of this research，and on this basis of this article elaborates the research methodsand research status at home and abroad. The second chapter is the full text of the theoreticalbasis，the author COSO report generalizes the concept of internal control and its related theory, including the meaning and key element of internal control and risk management ofmeaning，and has carried on the certain analysis and understanding; In the third part，theauthor through research of faw foundry co., LTD., analyzes the management status of thecompany internal control，through the eight elements of internal control, find its internalcontrol of the main problems existing in the management process, and analyze the reasonsfor the deep problems; In the fourth part，the author of how to establish a standardized fawfoundry co., LTD., analyzes the internal control system，through the faw foundry co., LTD.,the characteristics of the internal control system, aims to find the internal controlmanagement methods，improve the quality of risk control and management of the company.And put forward the safeguard measures on the implementation of internal control system;In the fifth part，the author of the full text is summarized and analyzed the deficiencyexisting in the article，the paper points out further research in the future.更多还原