神华集团基于风险导向的内控评价模式研究

Study on Internal Control Evaluation Mode of Shenhua Group base on Risk Guide

从价值链出发,分析了神华集团业务各环节的增值因素及影响各项业务增值的主要风险。针对风险建立了相应的管控流程和内控评价标准及工作模板,分析评价控制措施有效性和潜在的风险情况,实现了全公司以财务为核心的全面内控评价。

From the view of the value chain, the paper analyzed the added value factors of each link in the business of Shen- hua Group and the main risks affected to the added value of each business. According to the risk, the relevant management and control procedure and the internal control evaluation standard as well as the work template were established. The paper an- alyzed and the validity of the evaluation and control measures and the potential risk condition. The company released the full internal control evaluation with finance as the core.