| With the continuous deepening of China’s reform and opening up, China’s economy has made rapid development,emerged in a number of listed enterprises with international competitiveness.But at the same time,also have erupted many financial fraud and corporate governance scandals event.More and more entrepreneurs,investors,regulators and common people more and more put forward,enterprises need to establish a set of effective internal control system of enterprise,to supervision of the company,ensure the healthy development of enterprises.At present,the internal all Chinese enterprises have established clear rules,but because of the irrational,the implementation of the system is not in place and other factors, led to the internal control becomes a mere formality,not really play its due role.This kind of phenomenon,lies in the fact that enterprises are not truly realized between risk management internal control and enterprise business contact,potential risk cannot correct identification and evaluation of enterprise existence.At present,most enterprisesstill use the risk quantification mode one-sided assessment of risk,namely: To evaluate the extent of the damage caused the occurrence probability and risk after the risk.In order to solving defects this way of assessment,through comparative analysis of the basic standard for enterprise internal control and the related analysis,enterprise management by using the method of international ISO, clear and effective carding on the enterprise internal control process. Analysis of angle for enterprise risk to the system is very unique. The method takes into account the traditional method for most uses the artificial estimation, very not accurate. So, we put forward the method using quantitative forecast. The use of probabilistic knowledge of high school mathematics high school before, were analyzed from the viewpoint of probability theory. Speaking of its decomposition into four dimensions,respectively, to make quantitative analysis, and "weighted average". At the same time, we will focus on "process" above, that is to say, the quantification and evaluation of the risk to the enterprise internal processes. To do this, enterprise can improve the cognition for the internal control risk, to ensure that enterprises can fully grasp the risks, at the same time it is operational for treatments to reduce the risk of. Not only reduces the error of risk control, to avoid the subjective error, risk perception and, also is the evaluation result more clear and intuitive, to the enterprise internal risk management has a very important reference significance. The evaluation results and the improved method is applied to enterprise management, to the enterprise to optimize the operation, at the same time, better than the previous internal control system, ensure that the system can effectively implement.This paper conducted extensive research to the enterprise internal control system, by reading a lot of related knowledge system of domestic and international and references, to the risk control in detail to understand and grasp. On this basis, combining the actual situation of XZ company, the use of internal control risk quantification model proposed in this paper, the work flow and risk control within the enterprise effective analysis and calculation, and established the optimization countermeasures. From a practical point of view, the risk assessment model to verify the feasibility and validity of the research results, to ensure that accurately reflect the actual problems existing in the company and effectively solve. Key wordsInternal control; Enterprise flow; Risk; Uncertainty; Risk evaluation... |
PDF Full Text Request