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Based On The COSO-ERM Framework Flowers Shed Catering Company Financial Risk Management Research

Posted on:2018-02-04Degree:MasterType:Thesis
Country:ChinaCandidate:Q N JiaFull Text:PDF
GTID:2359330515998555Subject:Accounting
Abstract/Summary:PDF Full Text Request
Along with economic development,the advancement of globalization,want to survive in the competitive market environment,develop and expand,financial risk management problems cannot be ignored,so use the appropriate means of parsing the financial risk of the enterprise existence,thus create a set of suitable for their own financial risk management system is of great significance to the enterprise long-term development.This article selects the HS catering company 2013-2015,the main financial data and calculate the corresponding financial indicators,using the theory of risk control using the method of quantitative analysis of the HS catering company financial risk identification,assessment,and risk control qualitative analysis method is used for Combining the above two methods,HS dining company financial risk comprehensive assessment,find out the HS catering company financial risk,and make the enterprise's financial risk measures.Second,with the COSO committee released structure on the basis of the enterprise risk management framework,in view of the HS catering company's financial risk management problems,build a set of suitable for HS catering company's financial risk management system.In this article I HS with COSO ERM framework-the organization structure of catering company to modify it to a certain extent,proposed the concrete control measures against the financial risk,and improve the part of the internal system,in order to can have a good influence on its financial risk management.Finally,the conclusions and implications of the further analysis of the case of the HS food and beverage company are obtained.Through the use of scientific and reasonable way,to create a suitable for their own actual situation of a set of financial risk management system,based on the enterprise itself is reasonable,can play their achievements.In this paper,created the HS catering company's financial risk management system,hope to be able to long-term development to the health of the HS catering companies provide effective reference and also for other reasonable catering enterprises can draw lessons from the COSO ERM framework,and strengthen their financial risk management to provide some reference.
Keywords/Search Tags:COSO-ERM, financial risk, risk management, The internal control
PDF Full Text Request
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