基于风险管理的中国中铁集团内部控制研究.docVIP

西安石油大学本科毕业论文（设计） PAGE 基于风险管理的中铁股份内部控制研究 摘 要：企业风险无处不在。企业的任何商业活动都带来相应的风险。在市场竞争中，没有风险就没有回报。要求的回报率越高，所要承担的风险就越大。风险蕴含着盈利的机会，也意味着失败的可能。要想取得预期的回报，就必须很好地管理风险。因而，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。 中国中铁股份有限公司(以下简称“中铁股份”)是在香港、上海上市的一家大型的综合性建筑施工企业。众所周知，建筑行业面临众多的风险因素，如资金巨大、工程周期长、安全保障困难等等，这使得建筑业成为一个收益大竞争激烈高风险行业。面对国内外市场竞争的加剧，以及世界金融危险的加剧，加强中铁股份的内部控制、提升公司的治理水平，注入新的管理理念，建立适应环境变化的动态风险管理体系，不仅是中铁股份提升核心竞争力的重要组成内容，同时也对全中国的建筑企业都具有一定的借鉴意义。 本文以研究中铁股份的风险管理为主要内容，首先介绍了现代风险管理与内部控制的有关理论知识，阐述了现代风险管理与内部控制的密切关系，接着详细的分析了中铁股份有关风险管理与内部控制的现状，指出其存在的不足与弊端，最后阐述了中铁股份建立现代风险管理体系具体步骤。在本文的最后，本文给出了中铁股份在建立风险管理体系过程的几点意见。 关键词：中铁股份；内部控制；风险管理；风险管理体系 Risk management Based Internal control of China Railway Shares Research Abstract: Enterprise risk everywhere. Any business activities of enterprises are corresponding risks. In the competitive market, there is no return without risk. Required rate of return the higher the risk to be borne by the greater Contains the risk of profit opportunities, but also means that the possibility of failure. To achieve the expected return, it is necessary to better manage risk. Thus, for any one enterprise, the enterprise risk management is the core course of business content. China Railway Group Limited. (Here referred to as China Railway Shares ) is in Hong Kong and Shanghai listing of a large comprehensive construction enterprise. As we all know, the construction industry is facing a large number of risk factors, such as the enormous financial, engineering, long-term, security problems and so on, which makes the construction industry to become a highly competitive returns in high-risk industries. Faced with increasing competition in domestic and foreign markets, as well as the worlds financial risk of increased China Railway Shares in shares to strengthen internal controls, upgrade the level of corporate governance, management and inject new ideas, to adapt to environmental changes, the establishment of dynamic risk management system, not only China Railway Shares enhance the core com