构建铁路非运输企业经营风险防控体系的思考
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摘要
风险防控是企业经营管理的重要内容。在研究经营风险防控理论、国家相关法规、铁路相关管理制度的基础上,结合铁路非运输企业实际,从战略、资产、资金、预算、合同、投资、担保、收入、成本、信息化等二十个方面,梳理归纳、总结提炼了铁路非运输企业需要重点防控的经营风险点,研究编写了《非运输企业风险防控要点提示及规范管理要点指引》,在此基础上规划设计并推行乌鲁木齐局集团公司铁路非运输企业经营风险防控评价标准与评价办法,构建铁路非运输企业经营风险防控体系。
Risk prevention and control is an important part of enterprise management. This paper makes an in-depth study of management risk pre-vention and control theory, relevant national laws and regulations, as well as railway related management system. In combination with the practical situation of the railway transportation enterprises, based on twenty aspects such as strategy, assets, capital, budget, contract, investment, security, in-come, cost, information, this article summarizes the risk points for prevention and control, and proposes 'the transport enterprises specification and prompt management guidelines'. Meanwhile, the evaluation standards and methods are designed and implemented, and the operation risk prevention and control system of railway non-transportation enterprises of China Railway Urumqi Bureau Co., Ltd. is constructed. It has plays an important role in raising the level of risk prevention and control for railway non-transportation enterprises and promoting their sustained, stable, healthy and highquality development.
Risk prevention and control is an important part of enterprise management. This paper makes an in-depth study of management risk pre-vention and control theory, relevant national laws and regulations, as well as railway related management system. In combination with the practical situation of the railway transportation enterprises, based on twenty aspects such as strategy, assets, capital, budget, contract, investment, security, in-come, cost, information, this article summarizes the risk points for prevention and control, and proposes 'the transport enterprises specification and prompt management guidelines'. Meanwhile, the evaluation standards and methods are designed and implemented, and the operation risk prevention and control system of railway non-transportation enterprises of China Railway Urumqi Bureau Co., Ltd. is constructed. It has plays an important role in raising the level of risk prevention and control for railway non-transportation enterprises and promoting their sustained, stable, healthy and highquality development.
引文
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[2]财政部.管理会计应用指引[M].北京:经济科学出版社,2017
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[4]池国华,朱荣.内部控制与风险管理:第2版[M].北京:中国人民大学出版社,2018
[5]沃尔特V.小哈斯莱特(Walter V. Haslett Jr.).风险管理[M].郑磊,等,译.北京:机械工业出版社,2017
[6]赵自强,等.战略管理与风险控制案例教程[M].北京:北京大学出版社,2018
[7]罗胜强.企业内部控制精细化设计与实务案例[M].上海:立信会计出版社,2018
[8]张继德.企业内部控制基本规范实施与操作[M].北京:经济科学出版社,2009
[9]胡杰武,万里霜.企业风险管理[M].北京:清华大学出版社;北京交通大学出版社,2009
[10]秦荣生.公司治理与内外部审计[M].北京:化学工业出版社,2013