会计毕业论文08499

山东大学

毕业论文

论文题目关于青岛海昊广告有限公司内控风险防范措施调研报

告

姓名曹美玲

学号139152114001

专业会计学

年级/层次2015级专升本

指导教师李居凤

函授站青岛托普科技培训学校

2017年5月

目录

摘要....................................................... I I

一、海昊广告有限公司简介 (1)

二、关于海昊广告有限公司实施内控风险防范措施 (1)

2.1 内控风险的含义 (1)

2.2 实施内控风险防范措施的重大意义 (1)

三、关于青岛海昊广告有限公司的风险点与防范控制措施 (2)

3.1 资金、票据、印章风险点及防范措施 (2)

3.2 招标、采购、销售风险点及防范措施 (3)

3.3著作权风险点及防范措施 (4)

四、青岛海昊广告有限公司内部控制风险管理中所存在的问题 (7)

4.1不够完善的企业公司治理结构和薄弱的企业风险控制意识.. 7

4.2 不够健全的企业内部控制监督机制和企业风险体系 (8)

4.3广告公司内部控制值得执行力度弱，内部审计缺乏独立性.. 8

五、改善青岛海昊广告有限公司内控风险防范措施 (9)

5.1加强企业内部的监督机制增强内部审计的独立性 (9)

5.2 不断完善公司风险的应对管理体系 (9)

5.3将风险管理理念优质的培育在企业内部 (10)

六、结论 (10)

结束语 (12)

参考文献 (13)

摘要

风险无处不在,对于潜在的风险，所有公司企业都必须时刻保持清醒的认和防范,在内控风险管理问题上的不管大小、重要与否的每一个细节疏忽都有可能会导致企业公司产生重大经济损失乃至严重后果。内部控制风险管理就是以风险识别、评估为基础,管理和防范风险、分析和创设实施内部控制的过程,目的就是要把风险降到最低，降到公司企业可以能够承受的范围之内，以此来实现企业的定下的企业目标。企业生存发展和实现企业目标的关键前提就是是否能够在风险发生以前建立好有效的管理机制和控制手段。现代企业持续发展的保障和企业发展的要求和必然趋势就是强化风险管理,以提高管理水平和企业竞争力，从而创建优良的风险管理现代化企业。使用以风险管理为基础的内部控制模式制度符合了现代化企业发展的方向与需求。本篇文文首先从风险管理、内部控制基础概念、理论出发,对内部控制、风险管理的理念进行了陈述讲解。然后根据内部控制和风险管理的相关理论,对青岛海昊广告有限公司内部控制、风险管理中存在的问题和原因进行研究探讨,提出青岛海昊广告有限公司加强提升内控风险管理的必要性。

关键词：内控风险内部控制风险管理风险点防范措施

Abstract

Risk is everywhere, for potential risks, all companies must keep sober in the recognition and prevention, internal control and risk management issues, regardless of the size of an important and not every detail of negligence may lead to significant economic losses and even corporate serious consequences. Internal control risk management is the risk identification and evaluation as the foundation, management and risk prevention, analysis and implement process of internal control, the purpose is to minimize the risk, down to the company within the scope can be able to bear, in order to achieve business set business goals. The key premise of the survival and development of enterprises and the realization of the goal of the enterprise is whether it can establish effective management mechanism and control means before the risk occurs. The guarantee of the sustainable development of modern enterprises and the requirement of enterprise development and the inevitable trend is to strengthen the risk management to improve the management level and the competitiveness of enterprises, thus creating a good risk management of modern enterprises. The use of risk management as the basis of the internal control system in line with the direction of modern enterprise development and demand. This article first from the risk management, the basic concept of internal control, the theory of internal control, risk management, the concept of a statement to explain. Then according to the theory of internal control and risk management, the study on the problems and causes of Qingdao sea Hao Advertising Co. Ltd, internal control, risk management, proposed the Qingdao sea Hao Advertising Co. Ltd. to enhance the necessity of internal control risk management.

Keyword: Internal control risk; internal controls; risk management; Risk point；Preventive measures