航运企业全面风险管理与内控一体化研究

Research on Integration of the Risk Management and Internal Control in Shipping Enterprises

长期以来,我国大部分航运企业都是基于ISM规则、ISPS、ISO9001等构建和实施管理体系的,导致的问题就是重船舶安全管理而轻经营风险控制。随着风险管理和内部控制体系逐渐深入人心,大多航运企业将不得不重新审视自己的管理。针对我国航运企业全面风险管理和内部控制建设的现状,在深入分析全面风险管理、内部控制和综合管理体系的相容性、互补性的基础上,阐述三者之间的内在逻辑关系,提出三者的融合之道——全面风险管理必须有内部控制体系来做支撑,内部控制需要综合管理体系作执行的着落点,并在此基础上构建航运企业全面风险管理与内控管理一体化框架。

For a long time, most of the shipping companies＂ management system was established and conducted based on ISM code, ISPS, IS09001 etc. in China, which will inevitably lead to that paying more attention to ship safety management but not attaching importance to risk control for operation. Rooted in the hearts of the people with risk management and internal control system, majority of the shipping companies have to re-inspect themselves. According to this situation, on the basis of deep analysis of compatibility and complementarity of enterprise-wide risk management, internal control and integrated management system, the logical relationship between the three parts is illustrated and fusion rule is put forward-- enterprise-wide risk management should be supported by internal control system and the internal control system requires the integrated management system for the execution of the placement. Accordingly, integrated framework of enterprise-wide risk management and internal control is established on this basis.