| In recent years, significant risk incidents happened in many domestic andforeign enterprises, such as the major bankru ptcy and fraud of some largecompanies like Lehman Brothers, AIG, Bear Stearns Cos in United States andSanlu Group, Hejun Group in China. Risk management has become the focusof company management and the core of enterprise internal control system.Especially in the thermal power industry whose development character arehigh revenue, low profit and severe losses. Although the government rose theelectricity price twice in2012, partly eased the operational pressure on thethermal power industry, the confli ct between coal supply and the demand ofelectricity generation remains outstanding. The main reason of their losses isstill the high price of coal. This thesis chose the coal purchase of HY ElectricPower Co., Ltd as the object to study its risk assessme nt system.This thesis, based on the current theory research results of internalcontrol and risk assessment, analyzes the current situation and existingproblem of the risk assessment of the raw material purchase of HY ElectricPower Co. Ltd. After analys is, four problems were found. The riskmanagement environment of risk assessment in HY Co. Ltd is unfavorable. Itlacks human resources to match the requirement of risk assessment. What’smore, HY Co. Ltd didn’t recognize all of the key control zones and implementrisk assessment procedures on them and it didn’t have an index system toquantitatively assess the risks. Then I analyzed the cause of the aboveproblems and proposed several measures to improve the risk assessment of HYElectric Power Co. Ltd. HY Electric Power Co. Ltd should nurture the riskmanagement environment, increase the human resources input on riskassessment and establish an integrated raw material purchase risk assessmentgoal framework. And using qualitative and quantitative method, I alsodesigned an integrated raw material purchase risk assessment index system. |
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