摘要
从企业控制环境、风险评估、控制活动以及信息沟通四个方面针对广东省高速公路交通企业内部控制和风险管理状况开展实地问卷调研,并对调研结果进行统计分析。调研结果显示:目前交通企业在内部控制与风险管理意识、内部控制现状方面都有待改进。鉴于此,为改进企业内部控制现状,文章结合交通企业自身的特点,运用全面风险管理理论,提出了改善企业内部控制环境、建设交通企业风险评估体系、规范企业风险控制活动、建立企业信息共享与沟通系统和企业持续监控系统等措施。
A questionnaire survey in the fields of corporate control environment, risk assessment, control activities and information communication was conducted for the internal control and risk management of freeway transportation enterprises in Guangdong. The survey results show that their awareness of internal control and risk management and their internal control status should be improved. In order to improve the internal control status, combined with the traffic characteristics and based on the com- prehensive risk management theory, this paper proposes some measures of improving the internal control environment, building the risk assessment system for transportation enterprises, standardizing enterprise risk control activities, and estab- lishing the information sharing and communicating system and the continuous monitoring system.
出处
《企业经济》
北大核心
2013年第5期5-8,共4页
Enterprise Economy
基金
国家自然科学基金项目"决策的复杂系统隐喻(SM)识别与转换:基于粤港建筑领域的比较与实证研究"(批准号:71071058)
广东省交通厅项目"交通企业内控体系机制与构建"(批准号:2008-77-C)
关键词
交通企业
全面风险管理
内部控制
transportation enterprises
comprehensive risk management
internal control