会计专业毕业论文鹏辉木材厂内部控制和风险管理的研究.docVIP

会计专业毕业论文--鹏辉木材厂内部控制和风险管理的研究 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 risk mana