基于内部控制(IC)的高速公路企业风险管理分析

Risk Management in Expressway Enterprises Based on Interior Control Technology

本文从企业控制环境、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:目前在交通企业目前内部控制体系中普遍存在组织架构不健全、资金、债务管理不善等问题。立足于调研结果,通过分析交通企业风险产生的环节,总结得出交通企业风险产生机制。结果表明,交通企业风险产生环节主要是1工程准备和施工环节;2融资信贷环节;3市场开拓、项目合作与并购环节。而这些环节之所会引发风险的产生最根本的原因是企业内部控制失调。鉴于此,本研究结合交通企业自身的特点,运用全面风险管理论,提出改善企业内部控制,并与风险管理相结合的方法。

In this paper the author carries out a systematic questionnaire from four aspects： interior control environment, risk appraisal, control activities and information management in expressway enterprises in Guangdong province. Based on this investigation, the paper has found that at present most enterprises in expressways operation field are inadequate in organization, financial management. Also based on the survey, the paper analyzes the following possible sections that might lead to risks, and the mechanics of risk allurement. Which are：project preparation and construction sections;credit section;marketing, merge＆amp;acquisition （M＆amp;A） sections. Further analysis finds that the failure of enterprise interior control usually result in risks. The paper also gives some suggestions on improving enterprise interior control and risk precautions.