鹏辉木材厂内部控制和风险管理的研究 毕业论文.doc

鹏辉木材厂内部控制和风险管理的研究 摘要 众所周知，内部控制制度是为了实现企业目标而建立的一种内部管理方法，是有效的执行会计制度的保护性措施。要想取得预期的回报，就必须很好地管理风险。通过风险管理，可以使企业调整风险偏好和战略；加强风险应对决策；降低经营性意外和损失；识别并抓住机遇。对于任何一个企业来说，企业风险管理都是经营过程中的核心内容。风险管理一词于20世纪50年代在美国出现。1973年，日内瓦协会的成立将风险管理思想带入了欧洲，20世纪80年代风险管理进入了亚洲和非洲并迅速在全球流行。随着社会的不断发展，鹏辉木材厂内部控制和风险管理逐步加快，国家及各级政府投入大量人力、物力及财力进行等方面的基础建设。然而，鹏辉木材厂内部控制和风险管理是很缺乏的。 本文通过研究中存在的问题，提出的解决对策。希望为相关领域的研究提供一定的借鉴Research on Internal Control and Risk Management of PengHui Wood Factory Abstract As everyone knows, the internal control system is to realize the goal of enterprise and the establishment of a management method, is effective to implement the accounting system of protective measures. The establishment of internal control system is the important role is to ensure that the accounting information is true and reliable, reduce error; to strengthen the staff responsible, maintain fiscal discipline, stable production and operation procedures; preventing or suppressing corruption and theft, embezzlement, engage in malpractices for selfish ends behavior occurs; for subsequent audit work, reduce audit cost; to strengthen enterprise management, reduce decision-making error, to raise economic benefits. Similarly, enterprise risk is everywhere, enterprise of any business activity brings about corresponding risk. In market competition, there is no return without risk. Required rate of return is high, to bear more risk. Risk implies the profit opportunity, also mean failure may. In order to achieve the expected returns, it is necessary to risk management. Through the risk management, so that enterprises can adjust the risk preference and strategy; strengthen the risk response decision-making; reduce the operating accidents and loss; identify and seize the opportunity. For any enterprise, enterprise risk management is the core content in management process. Risk management is a term in the nineteen fifties in the United states. In 1973, the Geneva Association will risk management thought into Europe, nineteen eighties r