高尔夫俱乐部全面风险管理：一项案例研究-会计学专业论文.docxVIP

摘 摘 要 2004年10月，COSO(美国反舞弊委员会下属组织委员会的英文缩写)发布了 《企业全面风险管理一整体框架》(Enterprise Risk Management．Integrated Framework， 简称ERM)准则。这份准则不仅拓展了内部控制，同时更有力、更广泛地关注企业 风险管理这一更加宽泛的领域，企业不仅可以按照这个框架来满足其内部控制的需 要，同时可以借此转向一个更加全面的风险管理过程，使管理当局能够有效地应对不 确定性以及由此带来的风险和机会，增进创造价值的能力。 近几年，我国高尔夫行业的收益和风险发生了很大变化，高尔夫球会现处于行业 发展的拐点，未来经营情况的变化空间较大，不确定性强，经营风险高。因此结合高 尔夫俱乐部自身的经营特点，建立和完善有效的全面风险管理体系，通过对风险的识 别、评估、分析和控制，提高经营效率和经济效益，实现企业的最大化价值和促进职 业和财务安全，这对于高尔夫球这一特殊行业具有重大的现实意义。本文根据企业风 险管理一整合框架的准则要求，针对风险管理在XX高尔夫俱乐部的实施进行案例研 究，并结合案例分析，为该俱乐部设计了一套适合企业需要、切实有效的全面风险管 理体系，提出了实施后的效果和未来展望，为高尔夫俱乐部进一步强化经营管理提供 了一套较为完善的科学思路，对其他高尔夫俱乐部也有一定的借鉴作用。 关键词：风险管理；高尔夫俱乐部；案例分析；展望 ABSTRACTIn ABSTRACT In October 2004，the Committee of Sponsoring Organization of the Treadway Commission(coso)issued Enterprise Risk Management--Integrated Framework(ERM)． This framework expands on internal control，and is more robustly and widely concerned with the broader field of enterprise risk management．Enterprises may look to the framework to fill their needs of intemal control，move toward a comprehensive risk management process to effectively cope、^rim the indeterminacy and relevant risks and opportunities，thus enable management to enhance their value-creating ability． Having seen great changes to its benefits and risks in recent years，China golf industry is nOW at its turning point that faces unforeseeable risks and variable operation situation．Combining its own peculiarity to set up and perfect the systems of risks management；identifying，evaluating，analyzing and controlling the risks to improve the efficiency and economy benefits to maximize the enterprise’S value，and strengthen career and finance safety implies practical significance to golf industry． Based on the Enterprise Risk Management一-Integrated Framework，and with the aim to provide more scientific way of thinking in operation management for all the golf clubs， author designs a feasible system of risk management through concrete investigation，and raises the effects and prospects in this dissertation af