【作者】 李真；

【导师】 刘翠英；

【作者基本信息】 河北大学 ， 会计学， 2010， 硕士

【副题名】以河北省建筑企业为例

【摘要】 2008年5月,多部委联合发布了《企业内部控制基本规范》,它是我国继2006年实施企业会计准则和审计准则之后,在会计、审计领域推出的又一项与国际接轨的重大改革,规范的内容主要围绕内部环境、风险评估、控制措施、信息与沟通和监督检查五个要素展开,要求企业围绕经营活动进行风险控制,提高企业风险防范能力。从我国目前的情况来看,大多数企业风险意识薄弱,风险管理体制机制不健全,风险管理人才奇缺。在风险管理环境尚未形成的条件下,要求企业基于风险管理的理论建立新型的内部控制制度,无疑是给企业出了一个棘手的难题。因此,在内部控制理论和风险管理理论的共同指导下,为企业理清思路,建立一个合理、有效的风险评估模型就尤为迫切与重要。本文选择了处于激烈竞争和管理复杂环境下的建筑业企业,按照《企业内部控制基本规范》对风险评估提出的基本要求,主要以河北省建筑施工企业作为研究对象,综合运用了规范和实证相结合的研究方法,探讨了风险评估相关理论,分析了建筑施工企业现状,设计了风险评估模型,完善了企业现代内部控制系统,并将风险评估模型应用于企业实际,同时提出了相关建议。本文研究结论为:以专家调查评分法和层次分析法为主体建立的风险评估模型可用于因素难以定量化且错综复杂的建筑施工企业风险分析。在风险识别的基础上,确定评价总目标,明确方案评价准则和各级具体指标,构建出递阶层次模型,制定风险评估模型的运行流程。分析出企业风险主要包括战略风险、财务风险、市场风险、经营风险和法律风险等,并相应采取风险规避、风险转移、风险缓解、风险自留和风险利用等应对措施。该模型经过修正后,在河北建设集团得以实际验证。更多还原

【Abstract】 In May 2008, multiple ministries jointly issued the "Basic standards on internal control of enterprises", It is China following the 2006 implementation of the enterprise with the international accounting standards and auditing standards, the field of accounting and auditing in the launch of yet another major reform in line with international standards. Basic standards will focus on the internal environment, risk assessment, control measures, information and communication, and supervision and inspection of five elements start requiring companies to focus on operational activities of risk management, improve enterprise risk prevention capability. From China’s current situation, the majority of weak corporate risk awareness, risk management institutional mechanism is not perfect; human resources of risk management are extremely scarce. Under the conditions that risk management has not been formed, requiring enterprises to establish new internal control system based on risk management is a difficult problem. Thus, under the common guidance of the internal control and risk management theory, it is particularly urgent and important to clarify ideas for enterprises to establish a reasonable and effective risk assessment model. The thesis selected the construction enterprises as an object of study, which in highly competitive and complex environments. In accordance with the basic requirements from“basic standards", designed the risk assessment process for construction enterprises. Further improve the internal control system of the enterprise. Research method is mainly the combination of normative and empirical. The process includes: with the original scale for risk identification, using the AHP to analysis risk, evaluation to assess the decision-makers risk appetite and risk strategy choice.This study concludes that: The risk assessment model with expert survey score and AHP as the main can be used evaluate the complex and difficult to quantify risk of construction enterprises. Based on the identification of risk, determined the overall objective of the evaluation, cleared guidelines for program evaluation and specific targets at all levels,built a hierarchical model and operating procedures of risk assessment models. Analysis of the enterprise risk include strategic risk, financial risk, market risk, operational risk and legal risk, and to take appropriate risk avoidance, risk transfer, risk mitigation, risk retention and risk utilization response. After the amendment, the model has been tested in the Hebei Construction Group.更多还原