我国大中型企业风险管理审计研究——以长生生物科技股份有限公司为例.pdf

我国大中型企业风险管理审计研究 ——以长生生物科技股份有限公司为 摘 要 随着社会的高速发展，经济贸易不断扩大变化，企业所面临的风险会越来越 多，对企业的自身要求越来越严格。企业要想立足于市场，提高自身的竞争能力， 必须通过合理管理和内部控制，加强风险管理，避免企业受到不必要的损失。内 部审计是监督和评价企业内部的各项活动、制度和事务的重要活动。而风险管理 审计是内部审计中比较新型的、综合性较强的一项内容，因此开展风险管理审计 活动是十分必要的。 本文采用了案例分析法和文献研究法，研究分析风险管理审计。主要通过阐 述风险管理和风险管理审计的有关概念与内容，解释风险管理审计的相关理论， 分析了我国大中型企业当前在经营中所面临的问题，以长生生物科技股份有限公 司为例，分析公司的基本情况、风险管理审计现状、存在的问题，最后提出解决 问题的方法和建议。 关键词：风险管理；内部审计；风险管理审计；内部控制 I Research on Risk Management Audit of large and Medium Sized Enterprise in China - A Case Study of Changsheng Biotechnology Co., Ltd. Abstract With the high-speed progress of society and the constant expansion and change of economy and trade, enterprises will face more and more risks and have more and more strict requirements on themselves. If an enterprise wants to stand on the market and improve their competitiveness, it must be rational management and built-in controls, strengthen the management of danger to avoid unnecessary losses. Internal audit is an important event to supervise and evaluate various activities, systems and affairs of an enterprise. And risk management audit is a relatively new and comprehensive content method, and therefore to carry out audit activities it is essential. This paper adopts case study and document review, research and analysis of the management audit of risk. Mainly by elaborating relevant concepts and contents of risk management and risk management audit, and explaining relevant theories of risk management audit, analyzes the problems that large and medium-sized enterprises in China are facing in operation. Take Changsheng biotechnology Co., Ltd., for example, analyzing of the basic situation of the compa