我国高速公路的施工企业财务风险管理探讨

我国高速公路施工企业财务风险管理探讨

摘 要

由于社会政治、经济的快速发展以及科技革命日新月异的变化,企业面临更 加不确定的经营环境,更多的风险因素,更为激烈的竞争和生存发展的严峻挑战。

企业风险管理问题由此应运而生。西方经济发达国家已把企业风险管理同战略管

理、运营管理视为构成现代经济组织的三个核心管理职能之一,并成为未来企业

核心竞争力的重要组成部分。企业风险管理的核心是对财务风险的管理。 随着近十多年来,国内外一些有影响的公司(如美国的安然公司、英国的巴 林公司、我国的“琼民源”、“郑百文”)经营失败及舞弊事件的发生,导致了大量惨

痛的教训,引起了国内外理论界和实务界的高度重视。一方面,学者们不断从更

深层次来探讨财务风险管理这一经久不衰的课题;另一方面,国外企业纷纷建立

起较为完善的风险管理机构,并配备了专职的风险管理人员和风险管理信息系统

(RMIS)。我国也在财政部 2006年颁布的新《企业财务通则》中特别强调了

企业

财务风险管理问题。而高速公路行业关系到国计民生,投资额巨大,施工企业人

员素质相对偏低,风险防范意识相对薄弱。由此可见,选择高速公路施工企业进

行财务风险管理的研究尤为必要。

本文主要采用了规范研究的方法,并遵循理论与实际相结合的原则,首先结 合我国高速公路的行业特征及高速公路施工企业的实际情况,论证了我国高速公

路施工企业财务风险管理的特殊性,在此基础上,阐述了我国高速公路施工企业

财务风险的主要表现形式,并对其财务风险的成因进行了分析。其次,在讨论我

国高速公路施工企业财务风险管理中存在的问题的基础上,分析了我国高速公路

企业风险管理中存在问题的原因。经过分析,我国高速公路施工企业财务风险管

理问题产生的原因是多方面的,主要表现在缺乏风险防范组织和风险防范意识、

内部控制缺乏有效性、投资决策缺乏科学性、缺乏信息管理和财务预警系统等方

面。再次,由于国外有关财务风险管理的研究更早更成熟,在实践中对企业财

务

风险管理重视程度也明显更高,因此本文接下来揭示了代表财务风险管理国际先

进水平的 COSO《企业风险管理整体框架》与内部控制标准的发展,并从中得出了

对我国企业财务风险管理政策与实务的启示,以此作为对完善我国高速公路施工

企业财务风险管理的借鉴。通过以上分析和借鉴,文章最后形成了加强我国高速

公路施工企业财务风险管理的建议。财务风险管理是一项“系统工程”,过度地强调

某一方面的措施和方法,而忽视另一方面的措施和方法,不利于我国高速公路施

工企业风险管理水平的真正提高。因此,本文认为,应该从多个方面来考虑加强

我国高速公路施工企业的财务风险管理的对策,其主要涉及到加强企业风险文化

1 建设;建立财务预警系统;提高风险管理决策水平;建立企业事前、事中和事后

控制制度;引入 CSA,加强内部控制等五个方面的内容。本文通过系统地提出问

题、分析问题和解决问题,旨在完善我国高速公路施工企业财务风险管理,

降低

企业成本,提高经济效益,从而实现国有资产的保值增值。关键词:高速公路施工企业财务风险风险管理 内部控制2 Abstract

As social, political, and the rapid economic development and rapid changes in the

scientific and technological revolution, enterprises are facing more uncertainty to the

business environment, more risk factors, even more fierce competition and the survival

and development of severe challenges. This enterprise risk management issues have

emerged. Western economies have developed enterprise risk management with strategic

management, operations management as modern economic organizations of the three

core functions of management, and become the future of the enterprise's core

competitiveness of the important components. Enterprise Risk Management is the core

of the financial risk managementWith nearly 10 years, a number of influential companies at home and abroad such

as the Enron Corporation, the United Kingdom of Bahrain, China's \

public

sources,\\business failure and the incidence of fraud, leading to a large

number of painful lessons from the theory and practice at home and abroad sector are

highly valued. On the one hand, scholars continue to explore the deeper levels of this

enduring financial risk management issues; On the other hand, foreign enterprises have

established a better risk management institutions, and with a full-time risk management

and risk management information System RMIS. China's Ministry of Finance in 2006

promulgated a new \emphasis on the

enterprise's financial risk management issues. And highway industries related to

people's livelihood, and tremendous amount of investment, the quality of construction

enterprises relatively low risk prevention awareness is relatively weak. Clearly, highway

construction enterprises choose financial risk management research

particularly

necessaryIn this paper, using a standard research methods, and follow the theory and practice

with the principle of combining the first industry in light of China's highway and

expressway construction enterprise features to the actual situation of China's

expressway construction demonstrated enterprise financial risk management

particularity On this basis, expounded China's expressway construction enterprise

financial risks main manifestations, and the causes of its financial risk analysis carried

out. Secondly, in the discussion of China's highway construction enterprises in the

financial risk management issues on the basis of our analysis of enterprise risk

management highway in the cause of the problem. After analysis, China's expressway3 construction enterprise financial risk management issues arising due to various reasons,

mainly manifested in the absence of risk prevention and risk prevention awareness, the

lack of effectiveness of internal controls, lack of investment in scientific

decision-making, lack of information management and financial warning system, and so

on. Once again, because of the financial risk management of foreign research earlier and

more mature, in practice for enterprises in the financial risk management significantly

higher degree of importance attached to this paper reveals the following representatives

of the international financial risk management COSO the advanced level of the \

enterprise risk management framework \the development of internal control

standards and draw on China's enterprise risk management policies and practices in the

Enlightenment, as a perfect China's expressway construction enterprise financial risk

management lessons. Through the above analysis and reference, the article finally

formed a strengthening China's expressway construction enterprise financial risk

management. Financial risk management is a \excessive

emphasis on one aspect of the measures and methods, to the neglect of the other

measures and methods, to the detriment of China's expressway construction enterprise

risk management level to really improve. Therefore, The paper believe that we should

consider a number of fronts to strengthen China's expressway construction enterprise

financial risk management measures, the main risk relates to the strengthening of

enterprise culture building a financial early warning systems, raise the level of risk

management decision-making, establishing enterprises beforehand, in the matter and

after control systems; introduction of CSA, strengthen internal controls, the five aspectsBy systematically ask questions, analyze issues and solve problems, to improve China's

expressway construction enterprise financial risk management, reduce business costs,

improve economic efficiency, so as to achieve preserve and increase

the value of

state-owned assets

Keywords: Expressway; Construction Enterprise; Financial risk ;Risk management; Internal control 4 目 录

0.

引

言????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????1

0.1

研

究

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意

义?????????????????????????????????????????????????????????????????????????????????????????1

0.2

文

献

综

述????????????????????????????????????????????????????????????????????????????????????????????????????????2

0.3

研

究

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0.4

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基

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框

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1.

我

国

高

速

公

路

施

工

企

业

财

务

风

险

分

析??????????????????????????????????????????????????????????????????8

1.1 我国高速公路施工企业财务风险管理的特殊

性???????????????????????????????????????????8

1.2 我国高速公路施工企业财务风险的主要表现形式?????????????????????????????????????10

1.3 我国高速公路施工企业财务风险的成因分析?????????????????????????????????????????????13

2. 高速公路施工企业财务风险管理中存在的问题及其原因分析?????????????????????????15

2.1 我国高速公路施工企业财务风险管理中存在的问题?????????????????????????????????15

2.2 我国高速公路施工企业财务风险管理中存在问题的原因分析??????????????????17

3.

COSO

风

险

管

理

综

合

框

架

及

其

启

示?????????????????????????????????????????????????????????????????????20

3.1 COSO《企业风险管理整体框架》与内部控制标准的发展???????????????????????20

3.2 对我国企业风险管理政策与实务的启示????????????????????????????????????????????????????23

4. 加强我国高速公路施工企业财务风险管理的建议?????????????????????????????????????????????26

4.1

加

强

企

业

风

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管

理

文

化

建

设???????????????????????????????????????????????????????????????????

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