建筑施工企业风险评估模型构建研究(硕士)(论文29000字)
摘要：2008 年5 月，多部委联合发布了《企业内部控制基本规范》，它是我国继2006 年实施企业会计准则和审计准则之后，在会计、审计领域推出的又一项与国际接轨的重大改革，规范的内容主要围绕内部环境、风险评估、控制措施、信息与沟通和监督检查五个要素展开，要求企业围绕经营活动进行风险控制，提高企业风险防范能力。从我国目前的情况来看，大多数企业风险意识薄弱，风险管理体制机制不健全，风险管理人才奇缺。在风险管理环境尚未形成的条件下，要求企业基于风险管理的理论建立新型的内部控制制度，无疑是给企业出了一个棘手的难题。因此，在内部控制理论和风险管理理论的共同指导下，为企业理清思路，建立一个合理、有效的风险评估模型就尤为迫切与重要。本文选择了处于激烈竞争和管理复杂环境下的建筑业企业，按照《企业内部控制基本规范》对风险评估提出的基本要求，主要以四川绵阳水利学校建筑施工企业作为研究对象，综合运用了规范和实证相结合的研究方法，探讨了风险评估相关理论，分析了建筑施工企业现状，设计了风险评估模型，完善了企业现代内部控制系统，并将风险评估模型应用于企业实际，同时提出了相关建议。
本文研究结论为：以专家调查评分法和层次分析法为主体建立的风险评估模型可用于因素难以定量化且错综复杂的建筑施工企业风险分析。在风险识别的基础上，确定评价总目标，明确方案评价准则和各级具体指标，构建出递阶层次模型，制定风险评估模型的运行流程。分析出企业风险主要包括战略风险、财务风险、市场风险、经营风险和法律风险等，并相应采取风险规避、风险转移、风险缓解、风险自留和风险利用等应对措施。该模型经过修正后，在建设集团得以实际验证。
关键词：内部控制；风险评估；建筑施工企业
Abstract: In May 2008, many ministries jointly issued the enterprise internal control basic norms, it is China, following the implementation of corporate accounting standards and auditing standards in 2006, launched in the fields of accounting, auditing, another with international standards of major reform, the contents of the specification focused on the internal environment, risk assessment, control measures, information and communication, and the supervision and inspection of the commencement of the five elements, enterprises around the risk control business activities, improve risk prevention capability. From the current situation in China, the majority of enterprise risk awareness is weak, unsound risk management system, risk management talent is scarce. Risk management environment is not yet formed under conditions requiring companies to establish a new system of internal control, risk management theory is undoubtedly a tricky problem to the enterprise. Common under the guidance of the theory of internal control and risk management theory, clarify ideas for enterprises to establish a reasonable, effective risk assessment model is particularly urgent and important. Selected the construction enterprises in the fierce competition and the management of complex environments, in accordance with the internal control basic norms "of the basic requirements of the risk assessment, to the Mianyang Water Conservancy school construction enterprises as the integrated use of specifications and empirical combination of research methods to explore the theory of risk assessment and analysis of the status of construction enterprises, the risk assessment model is designed to improve the modern enterprise internal control system and risk assessment model is applied to the actual business, at the same time some suggestions .
The conclusion of this article: the scoring method and the analytic hierarchy process for the main established risk assessment model can be used factors are difficult to quantify and intricate construction enterprise risk analysis expert survey. Risk identification based on determining the evaluation of the overall goal of a clear program evaluation criteria and specific indicators at all levels, and to build a hierarchical model, the running process of the development of risk assessment models. Analysis of enterprise risk, including strategic risk, financial risk, market risk, operational risk and legal risk, and accordingly by risk aversion, risk transfer, risk mitigation, risk retention and risk of the use of response measures. The model be amended Construction Group actual verification.
Keywords: internal control; risk assessment; construction enterprises
目录
1绪论 4
1.1选题背景和研究意义 4
1.2状况研究 5
1.3研究创新、研究方法和文章结构 6
2建筑工程项目风险管理的概述 7
2.1建筑工程项目风险定义 7
2．2建筑工程项目风险的形成、发展机理 7
2.4 建筑工程项目风险管理的过程 10
3风险评估相关理论探讨和现状分析 11
3.1理论探讨 11
3.2现状分析 12
4风险评估模型的构建 15
4.1 风险分析与评价 15
4.2风险应对 17
5风险评估模型的应用与建议 19
5.1风险识别 19
5.2风险估计与评价 20
5.3风险应对策略的选择 21
5.4模型应用的效果分析和建议 24
6建筑工程项目风险评估 26
6.1 建筑工程项目风险评估概述 26
6.2建筑工程项目风险评价方法 27
7建筑工程项目风险防范与处置 29
7.1 建筑工程项目风险防范 29
7.2 项目风险处置对策的规划和决策 30
8研究结论 33
9结语 34 |
