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篇1

論文摘要：現代商業銀行所面臨的多樣性風險要求全面的風險管理，全面的風險管理則要求全面的成本管理，其核心和靈魂是內部資金轉移價格。本文介紹了銀行所面臨的主要風險及相應的管理手段，著重分析了風險管理職能在兩種內部(bu)(bu)資金轉移價(jia)格(ge)定價(jia)機制中的實現，給出了幾個具體(ti)問題的解(jie)決方案(an)，并進一(yi)步指(zhi)出了完善內部(bu)(bu)資金轉移價(jia)格(ge)體(ti)系的方向。

風險管(guan)(guan)理(li)要(yao)求(qiu)我們的(de)(de)成(cheng)(cheng)(cheng)本管(guan)(guan)理(li)具有(you)前瞻(zhan)性和全(quan)面(mian)性，全(quan)面(mian)成(cheng)(cheng)(cheng)本管(guan)(guan)理(li)適(shi)應了這種要(yao)求(qiu)。戰略成(cheng)(cheng)(cheng)本控制是(shi)全(quan)面(mian)成(cheng)(cheng)(cheng)本管(guan)(guan)理(li)的(de)(de)核心理(li)念，是(shi)一種全(quan)面(mian)性與前瞻(zhan)性相結合的(de)(de)新(xin)型成(cheng)(cheng)(cheng)本管(guan)(guan)理(li)理(li)念。運用(yong)(yong)戰略成(cheng)(cheng)(cheng)本控制理(li)念來提高內部資金的(de)(de)配置效率，其實現方式之一是(shi)在各經營單位間建(jian)立(li)內部資金轉(zhuan)移(yi)(yi)價格體系(xi)。內部轉(zhuan)移(yi)(yi)價格是(shi)各責任中心之間相互轉(zhuan)移(yi)(yi)產品(pin)時所采用(yong)(yong)的(de)(de)一種計價標準，是(shi)進一步(bu)績效評(ping)估的(de)(de)依據，既是(shi)責仟成(cheng)(cheng)(cheng)本管(guan)(guan)理(li)的(de)(de)核心也是(shi)企業戰略決(jue)策的(de)(de)傳導工具。

內部資(zi)金轉移價(jia)格體系可以作(zuo)為商(shang)業銀行風(feng)(feng)險(xian)管(guan)(guan)(guan)理(li)的重要手段。確定全(quan)行(一(yi)(yi)級分行)統一(yi)(yi)的內部資(zi)金轉移價(jia)格，有(you)(you)利(li)于從(cong)總行(一(yi)(yi)級分行)這樣較高層次去管(guan)(guan)(guan)理(li)風(feng)(feng)險(xian)。定價(jia)中考(kao)慮到(dao)信用風(feng)(feng)險(xian)，有(you)(you)助(zhu)于運(yun)用組合思想分散管(guan)(guan)(guan)理(li)各項資(zi)產(chan)；在定價(jia)中考(kao)慮期(qi)限風(feng)(feng)險(xian)和流動性(xing)風(feng)(feng)險(xian)，有(you)(you)助(zhu)于進行資(zi)產(chan)負債(zhai)管(guan)(guan)(guan)理(li)和從(cong)期(qi)限結構的角度來管(guan)(guan)(guan)理(li)利(li)率風(feng)(feng)險(xian)。

一(yi)、通過內(nei)部轉(zhuan)移價格進行風險(xian)管(guan)理(li)的實(shi)現方式

(一)風險(xian)離(li)析成(cheng)本(ben)收益(yi)均攤(tan)法。

風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)離(li)析(xi)成本收益(yi)均攤法(fa)是根(gen)據資(zi)金的實際(ji)成本率(lv)和(he)收益(yi)率(lv)的平(ping)均值來(lai)確(que)定基準利率(lv)。其風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)管理職能體現在通(tong)過(guo)分別確(que)定經營策略調節參數(shu) (經營風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian))、流動性風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)調節參數(shu)β、信用風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)調節參數(shu)α、期限風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)調節參數(shu)ε來(lai)實現。不同的風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)需要通(tong)過(guo)價(jia)格手段進行調節和(he)抵補(bu)，通(tong)過(guo)市場化的手段，用價(jia)格機(ji)制把(ba)各(ge)種風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)傳導(dao)到資(zi)產和(he)負(fu)債部門，達到防范和(he)化解風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)的作用，如在資(zi)金配置方面(mian)，對(dui)低風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)的資(zi)產給予較(jiao)低的價(jia)格，對(dui)高風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)的資(zi)產相應提高價(jia)格。相應的公(gong)式如下：

(1)基(ji)準利(li)率：C：[(b—e)+a+f]／2

其中：C：表示內部(bu)資金轉移基(ji)準價(jia)格；

b：表示扣除營業稅及附加的(de)盈(ying)利性資產(chan)回報(bao)率；

b={[利(li)息收入(ru)(ru)一(yi)(yi)(yi)(表內(nei)應(ying)(ying)收利(li)息期末余額(e)一(yi)(yi)(yi)表內(nei)應(ying)(ying)收利(li)息期初余額(e))+投資收益(扣除股權(quan)性投資收益)+債券交易價差損益+匯兌損益]×(1一(yi)(yi)(yi)綜合(he)稅(shui)率)+(金(jin)融企業(ye)往來(lai)(lai)收入(ru)(ru)一(yi)(yi)(yi)系(xi)統(tong)內(nei)往來(lai)(lai)收入(ru)(ru))}／[各(ge)項貸款(kuan)(不含委托貸款(kuan))月(yue)均余額(e)+各(ge)類債券投資月(yue)均余額(e)+拆放同業(ye)月(yue)均余額(e)+存(cun)放同業(ye)月(yue)均余額(e)+存(cun)放中央銀行準備金(jin)月(yue)均余額(e)]

e：表示資產(chan)損(sun)失(shi)率(含(han)信用風險(xian)因素(su))；

資產損失率：呆壞賬準(zhun)備金(jin)提(ti)取率：上級行(xing)核(he)定的呆壞賬準(zhun)備金(jin)提(ti)取額／各項盈利性資產月(yue)均余額

a：表示籌資成本(ben)率；

a=[利(li)息支出+金(jin)融企業(ye)往來支出一(應付利(li)息期末余(yu)額(e)一應付利(li)息期初(chu)余(yu)額(e))]／(各項存款(kuan)月(yue)均(jun)余(yu)額(e)+同(tong)業(ye)存放款(kuan)項月(yue)均(jun)余(yu)額(e)+同(tong)業(ye)拆(chai)入資金(jin)月(yue)均(jun)余(yu)額(e)+中央銀行(xing)借(jie)款(kuan)月(yue)均(jun)余(yu)額(e))

f：表示籌資費用(yong)率；

(2)上(shang)存資金利率=C+—β／2一(yi)ε／2；

(3)配置資(zi)金利(li)率=C++α+ε／2+β／2；

以(yi)下我(wo)們依(yi)次說明各風(feng)險參(can)數的確定(ding)方法。

1．“一(yi)經營策(ce)略(lve)調節(jie)參數”的確定。

表示經(jing)營(ying)策(ce)(ce)(ce)略(lve)調(diao)節(jie)參數，是由銀行(xing)根據自身經(jing)營(ying)需(xu)要(yao)，為推動某項資產業務(wu)的發展或(huo)結構的改善，用(yong)來(lai)傳導經(jing)營(ying)策(ce)(ce)(ce)略(lve)、體現(xian)經(jing)營(ying)定位(wei)的資金利率調(diao)節(jie)參數。經(jing)營(ying)策(ce)(ce)(ce)略(lve)調(diao)節(jie)參數用(yong)以度量決策(ce)(ce)(ce)支(zhi)持能(neng)力和業務(wu)發展支(zhi)持能(neng)力。

的(de)確定(ding)方法是：以全(quan)行(xing)(xing)各項(xiang)(xiang)貸(dai)款平均名義(yi)利(li)率為(wei)調節參(can)數(shu)的(de)標準值(zhi)，根(gen)據全(quan)行(xing)(xing)經(jing)(jing)營策略(lve)(lve)，將需要(yao)加(jia)快發(fa)展的(de)優質或具有(you)優勢的(de)某項(xiang)(xiang)資產業(ye)務(wu)品種的(de)名義(yi)利(li)率與之比較，得(de)出相(xiang)應業(ye)務(wu)品種的(de)經(jing)(jing)營策略(lve)(lve)調節參(can)數(shu)。如要(yao)支持某項(xiang)(xiang)資產業(ye)務(wu)，可通(tong)過降低(di)值(zhi)(值(zhi)取負數(shu))擴大其(qi)(qi)盈利(li)水(shui)平實(shi)現；反(fan)之，若要(yao)限(xian)制(zhi)某項(xiang)(xiang)資產業(ye)務(wu)，則可通(tong)過提(ti)高值(zhi)(值(zhi)取正數(shu))縮(suo)小其(qi)(qi)盈利(li)水(shui)平實(shi)現。當然這(zhe)是一種倒(dao)推的(de)方法。其(qi)(qi)邏輯(ji)是先確定(ding)產品的(de)價格再倒(dao)逼出值(zhi)，因而具有(you)一定(ding)的(de)客(ke)觀性，從風(feng)險成本的(de)角度，可將之視(shi)為(wei)經(jing)(jing)營風(feng)險的(de)一種補償。

2．“ε一(yi)期限(xian)風險(xian)參數”的(de)確定(ding)。

ε=該檔期對應的指標國(guo)債收(shou)益率(lv)——一年期指標國(guo)債收(shou)益率(lv)

3．“α一信用(yong)風險(xian)參數(shu)”的確定。

α的(de)確定方(fang)法(fa)是：設定某一信(xin)用等(deng)(deng)(deng)級(ji)企(qi)業貸款的(de)名義利率為(wei)(wei)調(diao)節參數的(de)標準值(以2002年度信(xin)貸業務法(fa)人授權等(deng)(deng)(deng)級(ji)劃分(fen)有關(guan)(guan)內容(rong)為(wei)(wei)標準，以AA一級(ji)和未評級(ji)單(dan)位按照五(wu)級(ji)分(fen)類的(de)關(guan)(guan)注類為(wei)(wei)基準分(fen)別設置參數)，其他不同信(xin)用等(deng)(deng)(deng)級(ji)企(qi)業貸款的(de)名義利率與之相(xiang)比，得出相(xiang)應信(xin)用等(deng)(deng)(deng)級(ji)企(qi)業貸款的(de)信(xin)用風險調(diao)節參數。

信用風(feng)險(xian)調節參(can)數(shu)用以度量(liang)由于資產質量(liang)不同而產生的信用風(feng)險(xian)。資產風(feng)險(xian)越(yue)大，α值越(yue)大，轉移價格越(yue)高。

4．“β一(yi)流動性風(feng)險參數”的(de)確定。

(二)市場法。

市場法的(de)作法是：選取相(xiang)應期限的(de)銀行間同業市場利(li)(li)率等指標(biao)利(li)(li)率作為基準利(li)(li)率，再在此(ci)基礎(chu)上按國際(ji)上中等發達國家資(zi)金利(li)(li)差(cha)(30個基點(dian))分(fen)攤(tan)標(biao)準確定各(ge)(ge)部門、各(ge)(ge)產(chan)品的(de)內部資(zi)金價格。利(li)(li)差(cha)由(you)負債和資(zi)產(chan)產(chan)品平分(fen)。這(zhe)里(li)，風險(xian)管(guan)理職能是通過(guo)跟蹤市場及利(li)(li)用利(li)(li)差(cha)進(jin)行風險(xian)補償(chang)來實現的(de)。相(xiang)應的(de)公式如下(xia)：

有(you)市(shi)場參照(zhao)利(li)率(lv)的(de)基準利(li)率(lv)=市(shi)場指(zhi)標率(lv)(如(ru)銀行(xing)間同業(ye)市(shi)場利(li)率(lv))

某檔(dang)次基準利(li)率(lv)=運(yun)用(yong)市場指(zhi)標率(lv)計算得到的(de)復利(li)利(li)率(lv)+該檔(dang)平均期限風險成本

某檔(dang)(dang)平均(jun)期限(xian)(xian)風險成(cheng)本(ben)=(該(gai)檔(dang)(dang)存款期限(xian)(xian)風險成(cheng)本(ben)+該(gai)檔(dang)(dang)貸款期限(xian)(xian)風險成(cheng)本(ben))／2=[(該(gai)檔(dang)(dang)現行存款利率(lv)一(yi)該(gai)檔(dang)(dang)復利利率(lv))+(該(gai)檔(dang)(dang)現行貸款利率(lv)一(yi)該(gai)檔(dang)(dang)復利利率(lv))]／2

上存(cun)利(li)率=基準利(li)率一0．15％

配置資(zi)金利率=基(ji)準利率+0．15％

(三)兩種計價模式的利弊(bi)分析及相互聯系。

風(feng)(feng)險(xian)(xian)(xian)離析(xi)成(cheng)本收益均攤法實(shi)質是風(feng)(feng)險(xian)(xian)(xian)、成(cheng)本和利益共分(fen)(fen)(fen)，對(dui)風(feng)(feng)險(xian)(xian)(xian)進行離析(xi)管(guan)理的(de)(de)(de)一(yi)種方(fang)式。該方(fang)案的(de)(de)(de)優點在(zai)于(yu)對(dui)現(xian)有體(ti)制(zhi)沖擊較小，現(xian)有條件下可(ke)操(cao)作(zuo)性相對(dui)較強，可(ke)有效(xiao)傳導上級行的(de)(de)(de)經營策略，對(dui)各(ge)(ge)種風(feng)(feng)險(xian)(xian)(xian)進行了(le)(le)離析(xi)，有助于(yu)各(ge)(ge)部(bu)門各(ge)(ge)司其(qi)職，分(fen)(fen)(fen)擔總體(ti)風(feng)(feng)險(xian)(xian)(xian)，集中精力管(guan)理其(qi)可(ke)控(kong)風(feng)(feng)險(xian)(xian)(xian)。其(qi)缺點是滯后于(yu)外部(bu)市場(chang)利率(lv)變(bian)化，制(zhi)約了(le)(le)資源配置(zhi)效(xiao)率(lv)。且各(ge)(ge)風(feng)(feng)險(xian)(xian)(xian)參數的(de)(de)(de)衡量方(fang)法都是采取了(le)(le)若干簡化，與(yu)實(shi)際(ji)真值難免會有偏(pian)差，影響(xiang)(xiang)了(le)(le)風(feng)(feng)險(xian)(xian)(xian)信息(xi)的(de)(de)(de)有效(xiao)傳遞，進一(yi)步影響(xiang)(xiang)了(le)(le)最終的(de)(de)(de)經營決策。還要看(kan)到通過風(feng)(feng)險(xian)(xian)(xian)離析(xi)成(cheng)本收益均攤法對(dui)各(ge)(ge)種風(feng)(feng)險(xian)(xian)(xian)進行劃(hua)分(fen)(fen)(fen)和補(bu)償是十分(fen)(fen)(fen)困難的(de)(de)(de)。

因(yin)此，盡(jin)管在我(wo)國目前的情(qing)況下(xia)，風(feng)險離析成本收益均攤(tan)法(fa)是一種(zhong)較為(wei)可行的內部資(zi)金定價(jia)法(fa)。但我(wo)們也(ye)要(yao)看到(dao)這(zhe)種(zhong)方法(fa)的弊端使它只能成為(wei)權宜之計。

市(shi)場(chang)(chang)法(fa)是發達國(guo)家銀(yin)行(xing)普遍采用(yong)的(de)(de)做法(fa)，它實(shi)際上是一種(zhong)經(jing)驗法(fa)，其(qi)(qi)優(you)點在(zai)于操作簡便，考慮了機會成本(ben)，適(shi)合利(li)率(lv)(lv)(lv)市(shi)場(chang)(chang)化的(de)(de)要求，可(ke)以較好地跟蹤市(shi)場(chang)(chang)風(feng)險，具有前(qian)瞻性。同時，這種(zhong)方(fang)法(fa)受人為(wei)因(yin)素影(ying)響小(xiao)，因(yin)而較為(wei)客觀。其(qi)(qi)缺點在(zai)于，這種(zhong)方(fang)法(fa)有效的(de)(de)前(qian)提(ti)是高(gao)度發達的(de)(de)外部市(shi)場(chang)(chang)，而目(mu)前(qian)我國(guo)銀(yin)行(xing)間拆借市(shi)場(chang)(chang)、票據(ju)市(shi)場(chang)(chang)份額相對較小(xiao)，其(qi)(qi)利(li)率(lv)(lv)(lv)無(wu)法(fa)真實(shi)反映(ying)資金的(de)(de)機會成本(ben)，貨幣市(shi)場(chang)(chang)的(de)(de)資金價格尚未(wei)完(wan)全走上市(shi)場(chang)(chang)化道路、不同市(shi)場(chang)(chang)利(li)率(lv)(lv)(lv)水平差(cha)異(yi)明顯、利(li)率(lv)(lv)(lv)信號失真，還缺少權威的(de)(de)指(zhi)標利(li)率(lv)(lv)(lv)作為(wei)基(ji)準利(li)率(lv)(lv)(lv)的(de)(de)確定依據(ju)，這使該(gai)方(fang)法(fa)在(zai)目(mu)前(qian)的(de)(de)可(ke)行(xing)性大大降(jiang)低。該(gai)方(fang)法(fa)忽略了對信用(yong)風(feng)險的(de)(de)管(guan)理(li)，無(wu)法(fa)體現信用(yong)等級差(cha)異(yi)引起(qi)的(de)(de)風(feng)險成本(ben)差(cha)異(yi)，并且該(gai)方(fang)法(fa)并未(wei)將傳導管(guan)理(li)層(ceng)的(de)(de)經(jing)營理(li)念與經(jing)營側重點的(de)(de)功(gong)能包含在(zai)內，不利(li)于通過政策參數進行(xing)風(feng)險分散化管(guan)理(li)。

兩種方(fang)法(fa)基準利率的(de)(de)(de)(de)確(que)(que)定(ding)分別(bie)從自身及外部市場尋找依據，但理(li)論出(chu)發點都(dou)應該是利潤最大化法(fa)則，即基準價(jia)格應等(deng)于(yu)(yu)使邊(bian)際收入等(deng)于(yu)(yu)邊(bian)際成本的(de)(de)(de)(de)價(jia)格。利差(cha)的(de)(de)(de)(de)確(que)(que)定(ding)分別(bie)采用風險(xian)計價(jia)和(he)經(jing)驗(yan)法(fa)．但確(que)(que)定(ding)依據也都(dou)應依資金配(pei)置部門的(de)(de)(de)(de)風險(xian)管(guan)(guan)理(li)范圍和(he)深度而定(ding)。兩種方(fang)法(fa)對風險(xian)的(de)(de)(de)(de)測量與管(guan)(guan)理(li)采取(qu)的(de)(de)(de)(de)都(dou)是經(jing)過簡化的(de)(de)(de)(de)辦法(fa)，有待于(yu)(yu)進一步完善。可以采用更為精確(que)(que)的(de)(de)(de)(de)VAR技術來確(que)(que)定(ding)風險(xian)參數和(he)運用對多(duo)種風險(xian)進行綜合衡量的(de)(de)(de)(de)模型(IMF和(he)國外的(de)(de)(de)(de)一些一流(liu)大學正致力于(yu)(yu)這方(fang)面的(de)(de)(de)(de)研究)進行風險(xian)測量。

兩種(zhong)方(fang)法分別適應了不(bu)同(tong)的(de)(de)(de)市(shi)(shi)場環境及(ji)(ji)基(ji)層單位的(de)(de)(de)風險(xian)(xian)管理(li)水(shui)平，隨(sui)著市(shi)(shi)場化進程(cheng)的(de)(de)(de)發展以及(ji)(ji)基(ji)層單位風險(xian)(xian)管理(li)水(shui)平的(de)(de)(de)提高，風險(xian)(xian)管理(li)職能會(hui)(hui)相(xiang)應下放，市(shi)(shi)場法必然(ran)會(hui)(hui)成為主(zhu)導(dao)。而(er)在目前(qian)先(xian)啟用風險(xian)(xian)離析成本(ben)收益均(jun)攤法，建立起資金統籌統支的(de)(de)(de)框(kuang)架，為全面推行資產負債管理(li)創造前(qian)提條件。其(qi)中，風險(xian)(xian)參數的(de)(de)(de)測量有助(zhu)于積累風險(xian)(xian)管理(li)的(de)(de)(de)經驗，可(ke)以作為未(wei)來(lai)利差確(que)定的(de)(de)(de)依據，從而(er)為未(wei)來(lai)采用并進一步完(wan)善市(shi)(shi)場法奠(dian)定良好的(de)(de)(de)基(ji)礎(chu)。

二(er)、三個復雜的具體問題的解(jie)決方案

以上定(ding)(ding)(ding)(ding)價(jia)(jia)模式還(huan)只是一個框架，它可(ke)(ke)以用來(lai)直接(jie)解(jie)(jie)決(jue)到期(qi)一次還(huan)本付(fu)息的(de)(de)定(ding)(ding)(ding)(ding)期(qi)存貸款的(de)(de)內部定(ding)(ding)(ding)(ding)價(jia)(jia)問題，但銀行(xing)實(shi)際的(de)(de)金(jin)融產(chan)品紛繁復雜。對以上定(ding)(ding)(ding)(ding)價(jia)(jia)體系(xi)還(huan)有待(dai)于進一步細(xi)化(hua)和精(jing)確化(hua)。以下給(gei)出(chu)內部轉移價(jia)(jia)格體系(xi)運行(xing)過程中可(ke)(ke)能會遇到的(de)(de)幾個復雜具體問題的(de)(de)一些解(jie)(jie)決(jue)方(fang)案。

(一(yi))分期償還(huan)問題。

對于分期償還貸款的轉移價格這里可提供兩(liang)種解(jie)決(jue)辦(ban)法。

1．資(zi)金(jin)剝(bo)(bo)離(li)(li)法(fa)(fa)。資(zi)金(jin)剝(bo)(bo)離(li)(li)法(fa)(fa)是一(yi)種將(jiang)(jiang)(jiang)(jiang)分期(qi)(qi)償(chang)還貸(dai)(dai)(dai)款(kuan)視為(wei)零(ling)息票貸(dai)(dai)(dai)款(kuan)的(de)(de)(de)(de)(de)(de)(de)組(zu)合(he)，將(jiang)(jiang)(jiang)(jiang)每筆(bi)分期(qi)(qi)償(chang)還貸(dai)(dai)(dai)款(kuan)按償(chang)還期(qi)(qi)剝(bo)(bo)離(li)(li)成(cheng)若干筆(bi)零(ling)息票貸(dai)(dai)(dai)款(kuan)，將(jiang)(jiang)(jiang)(jiang)每個(ge)(ge)(ge)現金(jin)流與(yu)(yu)相(xiang)(xiang)應(ying)期(qi)(qi)限(xian)(xian)的(de)(de)(de)(de)(de)(de)(de)零(ling)息票貸(dai)(dai)(dai)款(kuan)資(zi)金(jin)內部轉移價(jia)格(ge)相(xiang)(xiang)匹配(pei)，再將(jiang)(jiang)(jiang)(jiang)根據這些筆(bi)不同的(de)(de)(de)(de)(de)(de)(de)內部資(zi)金(jin)利(li)率(lv)進(jin)行簡單的(de)(de)(de)(de)(de)(de)(de)加(jia)權平均得出的(de)(de)(de)(de)(de)(de)(de)利(li)率(lv)作(zuo)為(wei)整(zheng)(zheng)筆(bi)貸(dai)(dai)(dai)款(kuan)頭寸(cun)整(zheng)(zheng)個(ge)(ge)(ge)貸(dai)(dai)(dai)款(kuan)期(qi)(qi)間的(de)(de)(de)(de)(de)(de)(de)內部資(zi)金(jin)利(li)率(lv)的(de)(de)(de)(de)(de)(de)(de)一(yi)種方法(fa)(fa)。例如，我們可以將(jiang)(jiang)(jiang)(jiang)一(yi)筆(bi)l2個(ge)(ge)(ge)月分期(qi)(qi)償(chang)還的(de)(de)(de)(de)(de)(de)(de)貸(dai)(dai)(dai)款(kuan)剝(bo)(bo)離(li)(li)成(cheng)l2筆(bi)零(ling)息票貸(dai)(dai)(dai)款(kuan)的(de)(de)(de)(de)(de)(de)(de)組(zu)合(he)，將(jiang)(jiang)(jiang)(jiang)每個(ge)(ge)(ge)現金(jin)與(yu)(yu)相(xiang)(xiang)應(ying)期(qi)(qi)限(xian)(xian)的(de)(de)(de)(de)(de)(de)(de)資(zi)金(jin)轉移價(jia)格(ge)相(xiang)(xiang)匹配(pei)，再把將(jiang)(jiang)(jiang)(jiang)這l2筆(bi)不同的(de)(de)(de)(de)(de)(de)(de)資(zi)金(jin)利(li)率(lv)進(jin)行簡單的(de)(de)(de)(de)(de)(de)(de)加(jia)權平均得出的(de)(de)(de)(de)(de)(de)(de)利(li)率(lv)作(zuo)為(wei)整(zheng)(zheng)筆(bi)貸(dai)(dai)(dai)款(kuan)頭寸(cun)整(zheng)(zheng)個(ge)(ge)(ge)貸(dai)(dai)(dai)款(kuan)期(qi)(qi)間的(de)(de)(de)(de)(de)(de)(de)內部資(zi)金(jin)利(li)率(lv)。

2．久(jiu)期法(fa)。用資(zi)金(jin)剝離(li)法(fa)來處理成千上(shang)萬個賬戶(hu)過(guo)于繁瑣，所以要對其(qi)加(jia)以變化。久(jiu)期法(fa)就是采用貼(tie)現(xian)現(xian)金(jin)流來計算加(jia)權平均的貸款期限(xian)(即久(jiu)期)，再(zai)將期限(xian)與該(gai)筆貸款久(jiu)期相(xiang)等的零息票貸款內部資(zi)金(jin)利(li)率(lv)作為該(gai)分(fen)期償還貸款內部利(li)率(lv)。久(jiu)期方法(fa)除了更為簡便，但它的困(kun)難在于貼(tie)現(xian)率(lv)的選取，一般可采用一年期的零息票貸款內部資(zi)金(jin)利(li)率(lv)作貼(tie)現(xian)率(lv)。

(二)期權問題。

期(qi)權使內部(bu)資(zi)(zi)(zi)金(jin)(jin)(jin)轉移價格的(de)(de)確定(ding)更為復(fu)雜(za)。客戶可(ke)(ke)以(yi)(yi)根據自己(ji)的(de)(de)司提(ti)前(qian)償還(huan)貸(dai)款(kuan)(kuan)和(he)任意支取存款(kuan)(kuan)。這種情況往往是從客戶自身的(de)(de)利益(yi)最(zui)大(da)化而不是銀(yin)行利益(yi)的(de)(de)最(zui)大(da)化出(chu)發，因此(ci)會給銀(yin)行帶來(lai)再(zai)(zai)貸(dai)款(kuan)(kuan)或(huo)再(zai)(zai)籌資(zi)(zi)(zi)鐵(tie)風險。這個(ge)問題(ti)可(ke)(ke)以(yi)(yi)通過對此(ci)類上存資(zi)(zi)(zi)金(jin)(jin)(jin)或(huo)配(pei)置(zhi)資(zi)(zi)(zi)金(jin)(jin)(jin)收取一(yi)(yi)定(ding)的(de)(de)期(qi)權費來(lai)解決。期(qi)權費可(ke)(ke)以(yi)(yi)用期(qi)權公(gong)式(shi)計算，或(huo)者(zhe)用蒙特(te)卡羅(luo)模擬來(lai)計算。無論采用哪種方法(fa)，期(qi)權費歸屬于資(zi)(zi)(zi)金(jin)(jin)(jin)配(pei)置(zhi)部(bu)門，因為如(ru)果客戶提(ti)前(qian)還(huan)款(kuan)(kuan)，就會影(ying)響(xiang)到資(zi)(zi)(zi)金(jin)(jin)(jin)配(pei)置(zhi)部(bu)門。例(li)如(ru)，當客戶可(ke)(ke)以(yi)(yi)在(zai)一(yi)(yi)個(ge)較低(di)的(de)(de)價位再(zai)(zai)融到資(zi)(zi)(zi)金(jin)(jin)(jin)時，他才會提(ti)前(qian)還(huan)款(kuan)(kuan)。這筆(bi)貸(dai)款(kuan)(kuan)歸還(huan)后銀(yin)行就要將這筆(bi)資(zi)(zi)(zi)金(jin)(jin)(jin)在(zai)一(yi)(yi)個(ge)低(di)利率的(de)(de)環境下(xia)貸(dai)出(chu)，這將減少資(zi)(zi)(zi)金(jin)(jin)(jin)中心的(de)(de)價差(cha)收入。

另一(yi)(yi)種(zhong)處(chu)理期權的(de)(de)方(fang)法(fa)是當(dang)期權執行(xing)時決(jue)定期權的(de)(de)成本，并將罰(fa)金轉移給資(zi)金中心。這種(zhong)方(fang)法(fa)當(dang)然會比(bi)上述(shu)的(de)(de)估算(suan)方(fang)法(fa)要更精確，但它不(bu)能(neng)識別出隱含組合中的(de)(de)選擇(ze)權。換(huan)句話說，如果(guo)銀(yin)行(xing)采用這種(zhong)方(fang)法(fa)。會夸(kua)大(da)客(ke)戶除最后(hou)一(yi)(yi)期的(de)(de)各期給銀(yin)行(xing)帶來的(de)(de)收(shou)益(yi)，而縮小最后(hou)一(yi)(yi)期客(ke)戶帶來的(de)(de)收(shou)益(yi)。

(三)不(bu)定期產品問(wen)題。

篇2

關鍵詞：內(nei)部(bu)控制；評(ping)價；風險；管理創新

A公(gong)司管理(li)較為規(gui)范，內(nei)(nei)部(bu)(bu)專(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)業(ye)分工(gong)(gong)(gong)細致(zhi)，規(gui)章制(zhi)(zhi)度健全(quan)，由(you)財務部(bu)(bu)牽頭風控(kong)(kong)管理(li)，由(you)于(yu)成本效(xiao)益原則的(de)(de)(de)限(xian)制(zhi)(zhi)，檢驗(yan)內(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)(zhi)的(de)(de)(de)有(you)效(xiao)性(xing)不可能(neng)面面俱(ju)到。A公(gong)司立(li)足于(yu)工(gong)(gong)(gong)作(zuo)(zuo)(zuo)重(zhong)(zhong)點(dian)(dian)、管理(li)薄弱點(dian)(dian)和(he)(he)流程關鍵點(dian)(dian)，向前(qian)后鏈條(tiao)(tiao)式延伸(shen)，打通部(bu)(bu)門間(jian)專(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)業(ye)壁壘，邁出了由(you)大(da)而(er)(er)全(quan)的(de)(de)(de)遍地開(kai)花型評(ping)(ping)(ping)價(jia)(jia)向專(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)業(ye)角度縱深(shen)的(de)(de)(de)步(bu)伐。作(zuo)(zuo)(zuo)為風險(xian)內(nei)(nei)控(kong)(kong)人(ren)員，通過(guo)參與(yu)組織近年拆舊(jiu)物資(zi)和(he)(he)項目結余物資(zi)處置專(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)題(ti)(ti)(ti)(ti)(ti)(ti)、固(gu)定資(zi)產管理(li)專(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)題(ti)(ti)(ti)(ti)(ti)(ti)、往來款項專(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)題(ti)(ti)(ti)(ti)(ti)(ti)、資(zi)金管理(li)專(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)題(ti)(ti)(ti)(ti)(ti)(ti)、三重(zhong)(zhong)一(yi)大(da)管理(li)專(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)題(ti)(ti)(ti)(ti)(ti)(ti)等內(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)(zhi)專(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)題(ti)(ti)(ti)(ti)(ti)(ti)評(ping)(ping)(ping)價(jia)(jia)，深(shen)刻感觸到這(zhe)是(shi)(shi)(shi)(shi)一(yi)項提升企(qi)業(ye)風險(xian)控(kong)(kong)制(zhi)(zhi)能(neng)力(li)(li)的(de)(de)(de)管理(li)創(chuang)新(xin)。內(nei)(nei)控(kong)(kong)專(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)題(ti)(ti)(ti)(ti)(ti)(ti)評(ping)(ping)(ping)價(jia)(jia)選(xuan)題(ti)(ti)(ti)(ti)(ti)(ti)重(zhong)(zhong)在(zai)(zai)(zai)精(jing)天下大(da)事(shi)，必(bi)做于(yu)細。內(nei)(nei)部(bu)(bu)控(kong)(kong)制(zhi)(zhi)規(gui)范體系的(de)(de)(de)建立(li)和(he)(he)實施也(ye)不是(shi)(shi)(shi)(shi)朝(chao)夕而(er)(er)就(jiu)的(de)(de)(de)，具有(you)全(quan)面性(xing)和(he)(he)復(fu)(fu)雜(za)性(xing)的(de)(de)(de)特點(dian)(dian)，需(xu)要(yao)不斷的(de)(de)(de)修(xiu)正和(he)(he)完(wan)善。如(ru)(ru)何(he)抓(zhua)好內(nei)(nei)控(kong)(kong)專(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)題(ti)(ti)(ti)(ti)(ti)(ti)評(ping)(ping)(ping)價(jia)(jia)工(gong)(gong)(gong)作(zuo)(zuo)(zuo)，關鍵在(zai)(zai)(zai)于(yu)評(ping)(ping)(ping)價(jia)(jia)選(xuan)題(ti)(ti)(ti)(ti)(ti)(ti)要(yao)精(jing)準(zhun)，以點(dian)(dian)帶(dai)面，以面帶(dai)全(quan)。在(zai)(zai)(zai)實際(ji)工(gong)(gong)(gong)作(zuo)(zuo)(zuo)中會(hui)遇到某些(xie)小問題(ti)(ti)(ti)(ti)(ti)(ti)，就(jiu)如(ru)(ru)同鞋底(di)的(de)(de)(de)一(yi)粒細砂(sha)、如(ru)(ru)同清湯里(li)掉落的(de)(de)(de)一(yi)條(tiao)(tiao)魚，問題(ti)(ti)(ti)(ti)(ti)(ti)說大(da)不大(da)，卻著實讓(rang)工(gong)(gong)(gong)作(zuo)(zuo)(zuo)進展不順，甚至(zhi)偏(pian)離(li)預(yu)期軌(gui)道。內(nei)(nei)控(kong)(kong)專(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)題(ti)(ti)(ti)(ti)(ti)(ti)評(ping)(ping)(ping)價(jia)(jia)就(jiu)是(shi)(shi)(shi)(shi)要(yao)找出讓(rang)工(gong)(gong)(gong)作(zuo)(zuo)(zuo)掣肘(zhou)的(de)(de)(de)上述方面問題(ti)(ti)(ti)(ti)(ti)(ti)，深(shen)入挖掘問題(ti)(ti)(ti)(ti)(ti)(ti)實質(zhi)，提出解決方案。專(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)題(ti)(ti)(ti)(ti)(ti)(ti)評(ping)(ping)(ping)價(jia)(jia)如(ru)(ru)此，做事(shi)亦如(ru)(ru)此，每個人(ren)的(de)(de)(de)時(shi)間(jian)精(jing)力(li)(li)有(you)限(xian)，不能(neng)眉毛胡子一(yi)把(ba)抓(zhua)，而(er)(er)是(shi)(shi)(shi)(shi)努力(li)(li)并專(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)注地做好所從事(shi)的(de)(de)(de)工(gong)(gong)(gong)作(zuo)(zuo)(zuo)，長時(shi)間(jian)量(liang)變的(de)(de)(de)積累自然會(hui)促進工(gong)(gong)(gong)作(zuo)(zuo)(zuo)質(zhi)量(liang)的(de)(de)(de)大(da)幅提升。內(nei)(nei)控(kong)(kong)專(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)題(ti)(ti)(ti)(ti)(ti)(ti)評(ping)(ping)(ping)價(jia)(jia)重(zhong)(zhong)在(zai)(zai)(zai)專(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)業(ye)參與(yu)在(zai)(zai)(zai)現(xian)代(dai)化企(qi)業(ye)中，分工(gong)(gong)(gong)越(yue)來越(yue)細化和(he)(he)越(yue)來越(yue)專(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)業(ye)化，公(gong)司的(de)(de)(de)每一(yi)項業(ye)務都(dou)不是(shi)(shi)(shi)(shi)獨立(li)的(de)(de)(de)，需(xu)要(yao)各個部(bu)(bu)門的(de)(de)(de)協(xie)同合(he)作(zuo)(zuo)(zuo)。內(nei)(nei)控(kong)(kong)工(gong)(gong)(gong)作(zuo)(zuo)(zuo)面臨著業(ye)務復(fu)(fu)雜(za)性(xing)的(de)(de)(de)挑(tiao)戰(zhan)，要(yao)求(qiu)風險(xian)內(nei)(nei)控(kong)(kong)人(ren)員具有(you)更高的(de)(de)(de)專(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)業(ye)勝任(ren)能(neng)力(li)(li)。

在(zai)(zai)內控(kong)(kong)(kong)專(zhuan)題(ti)(ti)(ti)評價(jia)(jia)工(gong)作(zuo)(zuo)中(zhong)，A公司(si)物資(zi)、營銷、基(ji)建等各專(zhuan)業(ye)(ye)部門從評價(jia)(jia)指南制定、參(can)與(yu)現(xian)場評價(jia)(jia)、內控(kong)(kong)(kong)缺陷認定的全程參(can)與(yu)是非常(chang)(chang)重要(yao)的一環(huan)，關系到(dao)(dao)評價(jia)(jia)工(gong)作(zuo)(zuo)的質(zhi)量(liang)和深度。廢舊物資(zi)和項目結(jie)余物資(zi)內控(kong)(kong)(kong)專(zhuan)題(ti)(ti)(ti)評價(jia)(jia)中(zhong)，如(ru)果(guo)沒有業(ye)(ye)務人(ren)(ren)(ren)員的參(can)與(yu)，就會如(ru)盲(mang)人(ren)(ren)(ren)摸象(xiang)、管中(zhong)窺豹，盲(mang)目而且沒有全局性，很難(nan)找到(dao)(dao)問(wen)題(ti)(ti)(ti)的癥結(jie)所(suo)(suo)在(zai)(zai)。即使發(fa)(fa)現(xian)了問(wen)題(ti)(ti)(ti)，也會因為沒有代(dai)表性或者不能得到(dao)(dao)專(zhuan)業(ye)(ye)角度的解(jie)決(jue)，而使評價(jia)(jia)工(gong)作(zuo)(zuo)和問(wen)題(ti)(ti)(ti)梳理(li)流于(yu)形式(shi)。正所(suo)(suo)謂聞道(dao)有先后、術業(ye)(ye)有專(zhuan)攻，內控(kong)(kong)(kong)專(zhuan)題(ti)(ti)(ti)評價(jia)(jia)工(gong)作(zuo)(zuo)中(zhong)，在(zai)(zai)保持獨(du)立性和客觀性的前(qian)提(ti)(ti)下(xia)，應適(shi)當借助(zhu)專(zhuan)業(ye)(ye)部門的力量(liang)，以提(ti)(ti)高內控(kong)(kong)(kong)評價(jia)(jia)小(xiao)組的專(zhuan)業(ye)(ye)技術水(shui)平(ping)。內控(kong)(kong)(kong)專(zhuan)題(ti)(ti)(ti)評價(jia)(jia)重在(zai)(zai)發(fa)(fa)現(xian)和解(jie)決(jue)問(wen)題(ti)(ti)(ti)內部控(kong)(kong)(kong)制的建立、實施、評價(jia)(jia)和提(ti)(ti)升，構成有機循環(huan)，是一個閉環(huan)的管理(li)過程，內控(kong)(kong)(kong)專(zhuan)題(ti)(ti)(ti)評價(jia)(jia)重在(zai)(zai)發(fa)(fa)現(xian)問(wen)題(ti)(ti)(ti)、解(jie)決(jue)問(wen)題(ti)(ti)(ti)。如(ru)果(guo)單純為了評價(jia)(jia)而評價(jia)(jia)，就會將工(gong)作(zuo)(zuo)形式(shi)化(hua)(hua)、表象(xiang)化(hua)(hua)。只有深入發(fa)(fa)掘問(wen)題(ti)(ti)(ti)的實質(zhi)，重視評價(jia)(jia)缺陷的后續整改(gai)，才能避免工(gong)作(zuo)(zuo)一陣風(feng)現(xian)象(xiang)，才能有效(xiao)的不斷完(wan)善工(gong)作(zuo)(zuo)流程，改(gai)進(jin)工(gong)作(zuo)(zuo)方式(shi)，提(ti)(ti)升企(qi)業(ye)(ye)現(xian)代(dai)化(hua)(hua)管理(li)水(shui)平(ping)。同樣，在(zai)(zai)日常(chang)(chang)工(gong)作(zuo)(zuo)中(zhong)也是如(ru)此，學無止境、人(ren)(ren)(ren)無完(wan)人(ren)(ren)(ren)。犯(fan)錯誤在(zai)(zai)所(suo)(suo)難(nan)免，古人(ren)(ren)(ren)尤(you)一日三省吾身，我們(men)則更需(xu)要(yao)經常(chang)(chang)進(jin)行自我反(fan)省、自我評價(jia)(jia)。

不(bu)(bu)對問題(ti)視(shi)而不(bu)(bu)見，不(bu)(bu)讓同樣(yang)的(de)錯(cuo)誤屢屢再犯(fan)，而是勇于直面問題(ti)，找到癥結點，各個擊破，不(bu)(bu)斷的(de)修(xiu)正自身，不(bu)(bu)斷的(de)獲取新知，就能使問題(ti)越來越少，實現自我完善和(he)提升。通過開展內(nei)部控(kong)制(zhi)專題(ti)評價，A公司認真落實整改，深入剖析(xi)問題(ti)產(chan)生成因，健(jian)全管理機制(zhi)、優化業務流程(cheng)、完善規章(zhang)制(zhi)度，逐步建立規范(fan)管理的(de)長(chang)效(xiao)機制(zhi)，確保了內(nei)部控(kong)制(zhi)的(de)有效(xiao)執行。

參考文獻：

[1]胡為民.內(nei)部(bu)控制與企業(ye)風險(xian)管(guan)理實務操作指南(第(di)三版(ban))[M].電子工業(ye)出版(ban)社(she)，2013-08-01，ISBN：9787121205026.

[2]顏美華.企業(ye)內部(bu)控制常見問題與(yu)對策[J].行政(zheng)事業(ye)資產與(yu)財務，2012(20).

篇3

一、豐(feng)臺分局(ju)實施(shi)風險管(guan)理的背景

豐臺(tai)區共(gong)有1個(ge)奧(ao)(ao)(ao)(ao)(ao)(ao)運(yun)(yun)(yun)正式比賽(sai)場(chang)館、5家(jia)(jia)奧(ao)(ao)(ao)(ao)(ao)(ao)運(yun)(yun)(yun)訓練場(chang)館、3處涉(she)奧(ao)(ao)(ao)(ao)(ao)(ao)場(chang)所、2家(jia)(jia)涉(she)奧(ao)(ao)(ao)(ao)(ao)(ao)賓館、10個(ge)重(zhong)(zhong)點路(lu)段、40條重(zhong)(zhong)點道路(lu)、43處環境秩序重(zhong)(zhong)點整(zheng)(zheng)治地區和(he)(he)一批重(zhong)(zhong)點商業區、旅游區，給工商部(bu)門的(de)日常監管帶來(lai)很(hen)大壓(ya)力(li)。更(geng)為重(zhong)(zhong)要的(de)是(shi)，豐臺(tai)分局轄區內的(de)20家(jia)(jia)涉(she)奧(ao)(ao)(ao)(ao)(ao)(ao)食品(pin)企(qi)業和(he)(he)9家(jia)(jia)大型農副(fu)產品(pin)批發(fa)(fa)市(shi)(shi)(shi)(shi)場(chang)，擔負(fu)著(zhu)(zhu)(zhu)全(quan)市(shi)(shi)(shi)(shi)70％的(de)蔬菜(cai)、水(shui)果，25％的(de)肉食和(he)(he)10％的(de)奧(ao)(ao)(ao)(ao)(ao)(ao)運(yun)(yun)(yun)食品(pin)供應，其(qi)中(zhong)新發(fa)(fa)地、中(zhong)央(yang)兩大批發(fa)(fa)市(shi)(shi)(shi)(shi)場(chang)作為奧(ao)(ao)(ao)(ao)(ao)(ao)運(yun)(yun)(yun)應急采(cai)購目(mu)(mu)標(biao)市(shi)(shi)(shi)(shi)場(chang)，承擔著(zhu)(zhu)(zhu)確(que)保奧(ao)(ao)(ao)(ao)(ao)(ao)運(yun)(yun)(yun)蔬菜(cai)供應不間斷的(de)重(zhong)(zhong)要任務。總體而言，豐臺(tai)分局在運(yun)(yun)(yun)食品(pin)安全(quan)和(he)(he)市(shi)(shi)(shi)(shi)場(chang)秩序保障工作中(zhong)擔負(fu)著(zhu)(zhu)(zhu)重(zhong)(zhong)大的(de)責任，也面(mian)臨著(zhu)(zhu)(zhu)諸多監管風險(xian)。在奧(ao)(ao)(ao)(ao)(ao)(ao)運(yun)(yun)(yun)任務繁重(zhong)(zhong)，人力(li)資(zi)源有限的(de)條件(jian)下(xia)，豐臺(tai)分局建立了奧(ao)(ao)(ao)(ao)(ao)(ao)運(yun)(yun)(yun)保障市(shi)(shi)(shi)(shi)場(chang)秩序風險(xian)控制機制，目(mu)(mu)的(de)是(shi)集中(zhong)主(zhu)窘(jiong)力(li)量(liang)，控制影響市(shi)(shi)(shi)(shi)場(chang)秩序的(de)突出問題，提高整(zheng)(zheng)體控制和(he)(he)排除(chu)風險(xian)的(de)能力(li)。

二、在市場(chang)秩序控制中實(shi)施風險管(guan)理(li)的具體做法

所謂風(feng)(feng)險(xian)管理(li)，是各經濟、社會(hui)單位(wei)在對其生產、生活中的風(feng)(feng)險(xian)進行識(shi)別、估(gu)測、評價的基礎(chu)上，優(you)化(hua)組(zu)合各種風(feng)(feng)險(xian)管理(li)技術(shu)，對風(feng)(feng)險(xian)實施有效的控制(zhi)，妥(tuo)善(shan)處理(li)風(feng)(feng)險(xian)所致的結果，以(yi)(yi)期以(yi)(yi)最小的成本(ben)達到最大的安(an)全(quan)保障的過程。因此，風(feng)(feng)險(xian)管理(li)是一(yi)個動態的過程，包(bao)括識(shi)別、評估(gu)及控制(zhi)三個階段(duan)。

(一)風(feng)險(xian)管理的具(ju)體模式

1　層級風險管理模式

在具體工(gong)作中(zhong)，豐臺(tai)分局(ju)制定了風(feng)險(xian)(xian)控制方案，明確(que)了風(feng)險(xian)(xian)管理(li)的(de)各個層(ceng)級(見(jian)圖)，實(shi)現了層(ceng)級風(feng)險(xian)(xian)管理(li)。

2　按危害程度的管理模(mo)式

按照市(shi)局的(de)(de)統一要求，分局在層級風(feng)險管(guan)理(li)模式(shi)的(de)(de)基礎上，開展了按危害程度(du)劃分風(feng)險的(de)(de)管(guan)理(li)模式(shi)，通過(guo)問責制(zhi)與(yu)一票(piao)否決制(zhi)及(ji)定(ding)崗、定(ding)人、定(ding)責的(de)(de)三定(ding)原則規范(fan)，根(gen)據不同時間(jian)段(duan)，采(cai)取不同頻度(du)的(de)(de)監管(guan)措施，全面開展風(feng)險管(guan)理(li)工作。

(二)風險管理的工作流程(cheng)

針對保(bao)障奧運這項特殊(shu)任務，我們按照(zhao)識別、評估(gu)及控制的(de)程(cheng)序有(you)條(tiao)不紊地(di)開展了工作(zuo)：

第一個階段是(shi)識別。我們(men)將奧運(yun)(yun)保(bao)障工作(zuo)期間在(zai)一定時間內可能發生(sheng)的(de)(de)影(ying)響奧運(yun)(yun)會成功(gong)舉(ju)辦的(de)(de)，工商行政管理部門職責(ze)范圍內的(de)(de)市場(chang)秩(zhi)序(xu)隱患(涉(she)及(ji)食(shi)品安全(quan)(quan)、知識產權(quan)(quan)、消保(bao)維權(quan)(quan)、市場(chang)秩(zhi)序(xu)及(ji)有形市場(chang)等各個方面)確定為奧運(yun)(yun)市場(chang)秩(zhi)序(xu)和食(shi)品安全(quan)(quan)風險。由于豐臺(tai)區市場(chang)秩(zhi)序(xu)和食(shi)品安全(quan)(quan)情況(kuang)直(zhi)接影(ying)響全(quan)(quan)市奧運(yun)(yun)保(bao)障工作(zuo)的(de)(de)基礎與成效，所(suo)以風險點控制工作(zuo)不僅(jin)僅(jin)在(zai)涉(she)奧場(chang)所(suo)及(ji)周邊(bian)，而且針對轄區特點延伸至(zhi)轄區各類重點區域。

第二(er)個(ge)階段是(shi)(shi)評估。在風險(xian)點評估確(que)(que)定的過程中，豐臺分(fen)局立(li)足(zu)常(chang)規風險(xian)點，并結合奧運保障工(gong)作特殊性(xing)，遵循(xun)五(wu)項原則：一(yi)是(shi)(shi)考慮政治、民(min)族、宗教及不(bu)可抗力等因(yin)素引起的市(shi)場秩序問題(ti)，二(er)是(shi)(shi)立(li)足(zu)工(gong)商職能的全面(mian)(mian)履行，三是(shi)(shi)把握全面(mian)(mian)性(xing)與(yu)預見性(xing)的原則，四是(shi)(shi)考慮因(yin)監管方式和(he)環境改變(bian)所引起的風險(xian)危害(hai)程度和(he)風險(xian)種類的變(bian)化(hua)，五(wu)是(shi)(shi)風險(xian)點由工(gong)商所網格責任人(ren)由下(xia)而(er)上逐級(ji)分(fen)析評估確(que)(que)定。

按(an)(an)照(zhao)上(shang)述原則，豐臺分(fen)(fen)(fen)局在(zai)全(quan)區范圍內確定(ding)了(le)52個(ge)各類風(feng)(feng)險(xian)點(dian)(dian)，根據風(feng)(feng)險(xian)涉及(ji)專業(ye)(ye)將風(feng)(feng)險(xian)分(fen)(fen)(fen)為(wei)(wei)三(san)類，按(an)(an)風(feng)(feng)險(xian)重要性和危害性將風(feng)(feng)險(xian)點(dian)(dian)分(fen)(fen)(fen)為(wei)(wei)三(san)級(ji)(ji)(ji)，落實了(le)三(san)級(ji)(ji)(ji)責任制，由業(ye)(ye)務科室、工商所、巡查(cha)干(gan)部分(fen)(fen)(fen)別(bie)處(chu)理相(xiang)應(ying)級(ji)(ji)(ji)別(bie)的風(feng)(feng)險(xian)問題，并承(cheng)擔相(xiang)應(ying)責任。

第三個(ge)(ge)階(jie)段是控(kong)(kong)制。為做好奧運(yun)保障風(feng)(feng)險(xian)控(kong)(kong)制工(gong)(gong)(gong)作，分局在5月20日之前完(wan)成了各個(ge)(ge)風(feng)(feng)險(xian)點(dian)的控(kong)(kong)制與排除(chu)，之后，143名干部(bu)被派駐到各風(feng)(feng)險(xian)點(dian)開展控(kong)(kong)制工(gong)(gong)(gong)作，在為期三個(ge)(ge)月的保障關鍵時期，加(jia)強監控(kong)(kong)，防止(zhi)反彈。在防控(kong)(kong)風(feng)(feng)險(xian)的過(guo)程中(zhong)，分局注重運(yun)用現代化系(xi)統加(jia)強指(zhi)揮(hui)(hui)調(diao)度，將(jiang)風(feng)(feng)險(xian)確定、評估、移轉(zhuan)、處置(zhi)、督導等各項工(gong)(gong)(gong)作流程納(na)入(ru)指(zhi)揮(hui)(hui)調(diao)度中(zhong)心管理，提高了監管效(xiao)率，把握了工(gong)(gong)(gong)作進度。

為了使(shi)風險管(guan)理機制(zhi)運行順暢，分局出臺了評優(you)創(chuang)先獎勵制(zhi)度，鼓勵先進(jin)，鼓勵優(you)秀，為形成(cheng)工作(zuo)(zuo)氛圍提供(gong)了保(bao)(bao)障；建立(li)了綜(zong)合保(bao)(bao)障機制(zhi)，強化了人力資源(yuan)保(bao)(bao)障，整(zheng)合了人力資源(yuan)；強化了思想政治保(bao)(bao)障，黨員干部(bu)的先鋒模范作(zuo)(zuo)用在奧運保(bao)(bao)障實戰中全面發揮；強化了法(fa)律保(bao)(bao)障，專門成(cheng)立(li)法(fa)律援助小組(zu)為基層執法(fa)工作(zuo)(zuo)提供(gong)了法(fa)律援助；強化了后勤(qin)及(ji)技術保(bao)(bao)障，為一線(xian)執法(fa)人員提供(gong)了優(you)質的后勤(qin)服(fu)務。

另外，為了(le)有效(xiao)調(diao)動力(li)量，快(kuai)速反應(ying)。排除隱(yin)患(huan)，分(fen)局還(huan)出臺(tai)了(le)馳援方案，通過機關科室、執法隊及工(gong)商所三級保(bao)障，三級馳援，實現了(le)人力(li)資(zi)源與職能資(zi)源的(de)整合。

三(san)、風險(xian)管理理念在食品安全領(ling)域(yu)的(de)應用

在奧運保(bao)(bao)障(zhang)工作(zuo)中，豐(feng)臺分局將(jiang)風險(xian)管理(li)理(li)念應用到奧運食品(pin)安(an)全保(bao)(bao)障(zhang)工作(zuo)中，通過風險(xian)收集、風險(xian)確認、風險(xian)控(kong)(kong)制(zhi)、風險(xian)消(xiao)除四(si)步驟工作(zuo)，實現(xian)了對(dui)食品(pin)安(an)全風險(xian)因素的收集、分析(xi)確認、控(kong)(kong)制(zhi)措施制(zhi)定、控(kong)(kong)制(zhi)措施具(ju)體實施，同樣(yang)收到了較(jiao)好的效果。

豐(feng)臺區是(shi)一個食(shi)品(pin)安全(quan)水平(ping)參差不(bu)齊，城鄉結合特(te)點(dian)突出的大區。轄(xia)區城市居民、農民、外(wai)來常住人口(kou)(kou)、流動人口(kou)(kou)都占有一定比例，食(shi)品(pin)消(xiao)費水平(ping)差別很大，食(shi)品(pin)安全(quan)工作難(nan)度(du)可見一斑。

通(tong)過(guo)對歷年(nian)食(shi)品安(an)(an)全突發(fa)(fa)事件的(de)(de)(de)(de)分(fen)析，我(wo)們(men)發(fa)(fa)現集(ji)體就餐(can)環節是(shi)豐(feng)臺(tai)(tai)區食(shi)品安(an)(an)全突發(fa)(fa)事件發(fa)(fa)生(sheng)(sheng)的(de)(de)(de)(de)集(ji)中環節，而食(shi)品配(pei)送(song)(song)餐(can)行(xing)業(ye)又是(shi)其(qi)中風險(xian)較大、每年(nian)都(dou)導致食(shi)物中毒、且極(ji)易造成惡劣影響的(de)(de)(de)(de)行(xing)業(ye)。我(wo)們(men)將其(qi)定(ding)為豐(feng)臺(tai)(tai)區的(de)(de)(de)(de)核心類風險(xian)因素。針對這(zhe)一(yi)情(qing)況，經(jing)過(guo)先期調查分(fen)析，通(tong)過(guo)與區衛(wei)生(sheng)(sheng)局及各食(shi)品配(pei)送(song)(song)餐(can)企業(ye)所在街鄉(xiang)鎮(zhen)進行(xing)充分(fen)的(de)(de)(de)(de)溝通(tong)、研(yan)究，出臺(tai)(tai)了《豐(feng)臺(tai)(tai)區食(shi)品配(pei)送(song)(song)餐(can)行(xing)業(ye)監管(guan)(guan)工作(zuo)制度》，對豐(feng)臺(tai)(tai)區食(shi)品配(pei)送(song)(song)餐(can)企業(ye)從行(xing)業(ye)準(zhun)人管(guan)(guan)理、日常監管(guan)(guan)、違法處罰、信(xin)用管(guan)(guan)理、準(zhun)人退出等(deng)各方面都(dou)做了詳細、嚴(yan)格(ge)的(de)(de)(de)(de)要求(qiu)，力求(qiu)通(tong)過(guo)加大對食(shi)品配(pei)送(song)(song)餐(can)行(xing)業(ye)的(de)(de)(de)(de)監管(guan)(guan)力度，降低該(gai)行(xing)業(ye)食(shi)品安(an)(an)全風險(xian)。該(gai)制度運行(xing)以來收到了較好的(de)(de)(de)(de)效果，2008年(nian)，豐(feng)臺(tai)(tai)區各食(shi)品配(pei)送(song)(song)餐(can)企業(ye)未(wei)發(fa)(fa)生(sheng)(sheng)一(yi)起(qi)食(shi)品安(an)(an)全事故。

針對日(ri)常工(gong)作中較易出(chu)現的(de)無證(zheng)照經營等一般(ban)(ban)類(lei)違(wei)規違(wei)法行(xing)為(wei)，制定了《奧運(yun)食品安全(quan)(quan)保障工(gong)作重(zhong)點部位及薄(bo)弱環(huan)節(jie)布控方案》，發(fa)揮各(ge)(ge)街(jie)鄉(xiang)鎮的(de)主動性，由(you)各(ge)(ge)街(jie)鄉(xiang)鎮根據本轄區(qu)情況采(cai)取各(ge)(ge)種措施對一般(ban)(ban)類(lei)違(wei)規違(wei)法行(xing)為(wei)進行(xing)重(zhong)點控制、清理(li)，使得(de)一般(ban)(ban)類(lei)食品安全(quan)(quan)違(wei)規違(wei)法行(xing)為(wei)得(de)到有(you)效控制，確保了奧運(yun)會(hui)期間(jian)食品安全(quan)(quan)形勢的(de)穩定，有(you)效避免(mian)了一些食品安全(quan)(quan)事故的(de)發(fa)生。

風險管理理念在食品(pin)安全(quan)(quan)領域的應用，實現了奧運(yun)期間食品(pin)安全(quan)(quan)零(ling)(ling)事(shi)(shi)故，1～11月份重大(da)、特大(da)食品(pin)安全(quan)(quan)事(shi)(shi)故零(ling)(ling)發(fa)生，外區縣食品(pin)安全(quan)(quan)事(shi)(shi)故豐臺責任(ren)零(ling)(ling)追(zhui)溯以及食品(pin)配送餐行業事(shi)(shi)故零(ling)(ling)發(fa)生的成果。

四、實施風險管理對(dui)監管工作的意(yi)義(yi)

篇4

【關(guan)鍵詞(ci)】金融監管；影子銀行(xing)(xing)；銀行(xing)(xing)家(jia)

一、引言

影(ying)(ying)子銀(yin)(yin)(yin)行(xing)，又稱(cheng)為影(ying)(ying)子金(jin)融(rong)體(ti)系或者影(ying)(ying)子銀(yin)(yin)(yin)行(xing)系統(tong)(tong)(tong)（Shadow Banking system），是指房(fang)地(di)產貸款的證券(quan)化，房(fang)地(di)產業傳統(tong)(tong)(tong)上由銀(yin)(yin)(yin)行(xing)系統(tong)(tong)(tong)承擔的融(rong)資(zi)功能逐漸(jian)(jian)被證券(quan)市場所替代，在2007開始的美國次貸危機(ji)中(zhong)影(ying)(ying)子銀(yin)(yin)(yin)行(xing)逐漸(jian)(jian)被人們重(zhong)視，甚(shen)至被看做是金(jin)融(rong)危機(ji)的重(zhong)要推手(shou)之(zhi)一。

影子(zi)(zi)銀行(xing)體系主(zhu)要包括(kuo)：證券(quan)化(hua)機構；對沖基(ji)金、貨幣(bi)市場共同基(ji)金、私募股權投資基(ji)金等市場化(hua)的金融公司；另外還包括(kuo)結(jie)構化(hua)投資機構及證券(quan)經(jing)紀公司。美國(guo)聯邦(bang)儲備委員(yuan)會曾(ceng)報告稱(cheng)，在最(zui)高峰2007年(nian)的時候，美國(guo)“影子(zi)(zi)銀行(xing)”的資產達到20萬億美元，大過(guo)傳(chuan)統銀行(xing)12萬億美元。

由于我國(guo)金(jin)融(rong)(rong)創新比較滯后，中國(guo)市場(chang)尚未(wei)出現(xian)房地(di)產(chan)貸款(kuan)(kuan)的(de)(de)證券(quan)化(hua)產(chan)品(pin)(pin)，但(dan)是，金(jin)融(rong)(rong)信托產(chan)品(pin)(pin)以及金(jin)融(rong)(rong)理財產(chan)品(pin)(pin)將銀(yin)(yin)(yin)行(xing)(xing)表(biao)內貸款(kuan)(kuan)表(biao)外化(hua)，從而將銀(yin)(yin)(yin)行(xing)(xing)家的(de)(de)風險(xian)轉化(hua)給了投資(zi)者，成(cheng)為影(ying)子(zi)銀(yin)(yin)(yin)行(xing)(xing)的(de)(de)表(biao)現(xian)形(xing)式(shi)。中國(guo)信托業協會公布的(de)(de)一(yi)份數據表(biao)明，截至2011年3月(yue)31日，銀(yin)(yin)(yin)信合作理財產(chan)品(pin)(pin)規(gui)模(mo)仍(reng)達1.53萬億元。2010年10月(yue)開始的(de)(de)穩(wen)健的(de)(de)貨(huo)幣政策也催生(sheng)了地(di)下(xia)錢莊(zhuang)、民(min)間高(gao)利貸等(deng)金(jin)融(rong)(rong)形(xing)式(shi)上的(de)(de)快速發展(zhan)，這也成(cheng)為中國(guo)高(gao)度金(jin)融(rong)(rong)監管下(xia)，“影(ying)子(zi)銀(yin)(yin)(yin)行(xing)(xing)”存在的(de)(de)主要形(xing)式(shi)之一(yi)。

影(ying)子(zi)銀(yin)行(xing)實際(ji)上是將間接融(rong)(rong)資(zi)轉化成(cheng)直(zhi)接融(rong)(rong)資(zi)，不再(zai)占用銀(yin)行(xing)業的資(zi)本金(jin)，但是影(ying)子(zi)銀(yin)行(xing)風險和(he)成(cheng)本的計(ji)量尚屬(shu)于學術難題，這無疑就增加(jia)了投資(zi)者的信息不對稱(cheng)和(he)監管(guan)機構的監管(guan)難度，所以影(ying)子(zi)銀(yin)行(xing)一直(zhi)游離于金(jin)融(rong)(rong)監管(guan)之外。

影子(zi)銀(yin)(yin)行使(shi)得(de)銀(yin)(yin)行業傳(chuan)統的(de)(de)資產負債業務模式變(bian)成(cheng)了(le)中(zhong)間業務形式，銀(yin)(yin)行喪(sang)失了(le)銀(yin)(yin)行家職能(neng)，擁有剩(sheng)余(yu)控(kong)制權卻并(bing)不是風(feng)險承擔者，銀(yin)(yin)行家職能(neng)殘缺。在這種制度(du)安排中(zhong)，銀(yin)(yin)行業的(de)(de)風(feng)險資產被轉移，催生了(le)較(jiao)大的(de)(de)杠(gang)桿率(lv)和銀(yin)(yin)行業的(de)(de)道德風(feng)險，推升資產價格泡沫迅速擴大。

二、影子銀行的銀行家職(zhi)能

現(xian)代企(qi)(qi)業(ye)(ye)(ye)(ye)理(li)論(lun)(lun)從(cong)企(qi)(qi)業(ye)(ye)(ye)(ye)參與者(zhe)(zhe)個人利益最(zui)大化的(de)(de)假設出(chu)發(fa)(fa)，把企(qi)(qi)業(ye)(ye)(ye)(ye)看做是(shi)(shi)一組不完(wan)備契約的(de)(de)組合，是(shi)(shi)社(she)會成員之間產權交換的(de)(de)的(de)(de)一種方式，是(shi)(shi)企(qi)(qi)業(ye)(ye)(ye)(ye)成員之間博弈的(de)(de)結果。現(xian)代企(qi)(qi)業(ye)(ye)(ye)(ye)理(li)論(lun)(lun)特別強(qiang)調企(qi)(qi)業(ye)(ye)(ye)(ye)家(jia)(jia)(jia)的(de)(de)作用。完(wan)整(zheng)的(de)(de)企(qi)(qi)業(ye)(ye)(ye)(ye)家(jia)(jia)(jia)精神(shen)，包(bao)括了銀(yin)行家(jia)(jia)(jia)對經營的(de)(de)控(kong)制(zhi)權，還(huan)包(bao)含(han)了承擔資(zi)產風險(xian)(xian)的(de)(de)責任。Frank Knight（1921）指出(chu)，存(cun)在(zai)不確定性的(de)(de)情況下，企(qi)(qi)業(ye)(ye)(ye)(ye)面臨的(de)(de)首要(yao)問題是(shi)(shi)如何決(jue)(jue)(jue)策，而企(qi)(qi)業(ye)(ye)(ye)(ye)家(jia)(jia)(jia)職能就是(shi)(shi)實施決(jue)(jue)(jue)策并為(wei)不確定性承擔風險(xian)(xian)，“自信或者(zhe)(zhe)勇于(yu)冒險(xian)(xian)者(zhe)(zhe)承擔風險(xian)(xian)，并保(bao)證猶(you)豫(yu)不決(jue)(jue)(jue)者(zhe)(zhe)或者(zhe)(zhe)怯懦者(zhe)(zhe)得(de)到一筆既定的(de)(de)收入”。張維(wei)迎認為(wei)，沒有(you)企(qi)(qi)業(ye)(ye)(ye)(ye)家(jia)(jia)(jia)精神(shen)，企(qi)(qi)業(ye)(ye)(ye)(ye)就不能存(cun)在(zai)。[1]銀(yin)行家(jia)(jia)(jia)是(shi)(shi)銀(yin)行的(de)(de)企(qi)(qi)業(ye)(ye)(ye)(ye)家(jia)(jia)(jia)，是(shi)(shi)銀(yin)行業(ye)(ye)(ye)(ye)剩(sheng)余收入的(de)(de)主要(yao)創造(zao)者(zhe)(zhe)，是(shi)(shi)風險(xian)(xian)制(zhi)造(zao)者(zhe)(zhe)和風險(xian)(xian)承擔者(zhe)(zhe)的(de)(de)統一體，對于(yu)銀(yin)行業(ye)(ye)(ye)(ye)的(de)(de)長期健(jian)康發(fa)(fa)展至關重要(yao)。[2]

影(ying)子(zi)銀(yin)行(xing)使得銀(yin)行(xing)業的資產負債業務形式轉(zhuan)變成中間(jian)業務形式，從(cong)而銀(yin)行(xing)家的剩(sheng)余索取權喪失，只擁(yong)有剩(sheng)余控(kong)制權，導致(zhi)銀(yin)行(xing)的企業家職能缺失，主(zhu)要(yao)表現為(wei)以下(xia)幾點(dian)：

1.杠(gang)桿率放大與(yu)剩余(yu)控(kong)制權的擴大

影子銀行系統包括出(chu)售(shou)貸款的(de)(de)銀行，特殊(shu)目的(de)(de)機構，參與證券化的(de)(de)投資銀行，金(jin)融理(li)財公司以及基金(jin)管(guan)(guan)(guan)理(li)公司等。在此系統中(zhong)，銀行將貸款打包出(chu)售(shou)，或者將它表外化，擺(bai)脫了監管(guan)(guan)(guan)機構的(de)(de)監管(guan)(guan)(guan)，由于風險和權力的(de)(de)不對稱(cheng)，銀行自然而然怠于對貸款人(ren)的(de)(de)資信進行盡職調查(cha)，放貸的(de)(de)沖動(dong)增(zeng)強，銀行的(de)(de)實際(ji)杠(gang)桿率被(bei)放大。

由于金(jin)(jin)(jin)(jin)融理財產品的(de)(de)(de)(de)往往是通過(guo)一組不完(wan)備的(de)(de)(de)(de)契(qi)約(yue)將資(zi)(zi)產的(de)(de)(de)(de)管(guan)(guan)(guan)理權授予(yu)給了(le)基金(jin)(jin)(jin)(jin)管(guan)(guan)(guan)理者，作為(wei)信(xin)托資(zi)(zi)產管(guan)(guan)(guan)理的(de)(de)(de)(de)基金(jin)(jin)(jin)(jin)資(zi)(zi)產管(guan)(guan)(guan)理機構，他們管(guan)(guan)(guan)理的(de)(de)(de)(de)資(zi)(zi)產中沒有(you)(you)自(zi)有(you)(you)資(zi)(zi)金(jin)(jin)(jin)(jin)或者自(zi)有(you)(you)資(zi)(zi)金(jin)(jin)(jin)(jin)非常(chang)少，這樣的(de)(de)(de)(de)杠(gang)(gang)(gang)桿(gan)(gan)率被(bei)(bei)迅(xun)速放大(da)，以較小的(de)(de)(de)(de)自(zi)有(you)(you)資(zi)(zi)金(jin)(jin)(jin)(jin)控(kong)(kong)制(zhi)了(le)大(da)量資(zi)(zi)產，這種制(zhi)度安排促使基金(jin)(jin)(jin)(jin)管(guan)(guan)(guan)理的(de)(de)(de)(de)資(zi)(zi)產杠(gang)(gang)(gang)桿(gan)(gan)率被(bei)(bei)大(da)幅放大(da)。美國(guo)的(de)(de)(de)(de)結構化基金(jin)(jin)(jin)(jin)的(de)(de)(de)(de)杠(gang)(gang)(gang)桿(gan)(gan)率高(gao)達40倍(bei)，這遠遠大(da)于一般企業的(de)(de)(de)(de)財務杠(gang)(gang)(gang)桿(gan)(gan)和(he)新巴塞爾協(xie)議(yi)對銀行(xing)業杠(gang)(gang)(gang)桿(gan)(gan)率的(de)(de)(de)(de)監(jian)管(guan)(guan)(guan)規定。而(er)對于國(guo)內外的(de)(de)(de)(de)一些契(qi)約(yue)型基金(jin)(jin)(jin)(jin)，自(zi)有(you)(you)資(zi)(zi)金(jin)(jin)(jin)(jin)為(wei)0，將杠(gang)(gang)(gang)桿(gan)(gan)率放大(da)到(dao)無限，這樣基金(jin)(jin)(jin)(jin)管(guan)(guan)(guan)理人(ren)的(de)(de)(de)(de)剩余(yu)控(kong)(kong)制(zhi)權也(ye)被(bei)(bei)放大(da)。

2.買者(zhe)自負與(yu)剩余索取權的(de)消失

影子(zi)銀行改(gai)變(bian)了傳統的(de)(de)商業銀行業務模(mo)式(shi)，以(yi)(yi)表外業務代替了資產負債業務，這就改(gai)變(bian)了銀行的(de)(de)盈利(li)模(mo)式(shi)和風(feng)險(xian)(xian)(xian)責任。資產管理(li)業務中，銀行以(yi)(yi)存貸(dai)(dai)差作為主要的(de)(de)盈利(li)來源，而銀行的(de)(de)盈利(li)也可以(yi)(yi)看作是風(feng)險(xian)(xian)(xian)管理(li)的(de)(de)風(feng)險(xian)(xian)(xian)補償。由于存款(kuan)和貸(dai)(dai)款(kuan)的(de)(de)風(feng)險(xian)(xian)(xian)不同，銀行對貸(dai)(dai)款(kuan)風(feng)險(xian)(xian)(xian)集中管理(li)，獲得(de)存款(kuan)和貸(dai)(dai)款(kuan)中間的(de)(de)風(feng)險(xian)(xian)(xian)補償。

影子銀(yin)(yin)行(xing)(xing)中(zhong)，理(li)財(cai)產品、基金信托產品的(de)(de)一個特征就(jiu)是買者(zhe)自負(fu)，也就(jiu)是直(zhi)接融(rong)資代替了(le)間接融(rong)資，銀(yin)(yin)行(xing)(xing)等金融(rong)機(ji)構并不承擔其中(zhong)的(de)(de)風(feng)險，而(er)是通過固定的(de)(de)比例獲得(de)管理(li)費，而(er)對于(yu)損失不承擔風(feng)險，這樣銀(yin)(yin)行(xing)(xing)家的(de)(de)剩余(yu)索取(qu)權(quan)或者(zhe)說(shuo)風(feng)險責任消(xiao)失。

3.剩(sheng)(sheng)余(yu)控制權與剩(sheng)(sheng)余(yu)所有權的(de)不對(dui)稱

影子(zi)銀(yin)(yin)(yin)行加(jia)(jia)大了(le)(le)金融系統的(de)(de)(de)杠桿(gan)率，擴大了(le)(le)影子(zi)機構的(de)(de)(de)剩余控(kong)制權，同時影子(zi)銀(yin)(yin)(yin)行不具備(bei)銀(yin)(yin)(yin)行家的(de)(de)(de)剩余所有(you)權。也即是(shi)，影子(zi)銀(yin)(yin)(yin)行的(de)(de)(de)銀(yin)(yin)(yin)行家職能是(shi)殘缺不全，往(wang)往(wang)會使得銀(yin)(yin)(yin)行家追求短期(qi)利益而產(chan)生道德風險問(wen)題，催生市場資產(chan)泡(pao)沫，加(jia)(jia)大投資者的(de)(de)(de)風險。

4.系(xi)統風險(xian)被放大

影(ying)(ying)子銀行(xing)的(de)問題(ti)還在于(yu)(yu)，當(dang)資(zi)(zi)產泡沫破滅時，這(zhe)種(zhong)逆杠(gang)(gang)桿(gan)化也(ye)會放大風險(xian)。由于(yu)(yu)影(ying)(ying)子銀行(xing)的(de)杠(gang)(gang)桿(gan)率一般都比較(jiao)高(gao)，風險(xian)承擔能(neng)力(li)較(jiao)弱(ruo)，所以資(zi)(zi)產價格只要出現(xian)下滑，就很(hen)可能(neng)使得影(ying)(ying)子銀行(xing)系統陷入危機，自有(you)資(zi)(zi)金(jin)很(hen)快會損失殆(dai)盡，從而削弱(ruo)對投資(zi)(zi)者的(de)風險(xian)擔保(bao)能(neng)力(li)。

通(tong)過以上分析，我們發現，影(ying)子銀行使(shi)得(de)銀行家(jia)的(de)(de)職能殘(can)缺，加(jia)大了金融市(shi)(shi)場的(de)(de)風(feng)險，催(cui)生資(zi)(zi)產泡沫(mo)和杠桿率，使(shi)得(de)金融市(shi)(shi)場的(de)(de)和投資(zi)(zi)者的(de)(de)風(feng)險加(jia)大。

三、影子銀(yin)行的監管(guan)建議

影子(zi)銀行(xing)加大了金融市(shi)場和投資者(zhe)的(de)風險，所(suo)以越來越受到監(jian)管(guan)者(zhe)的(de)重視，但是(shi)如(ru)何(he)實施(shi)有效(xiao)的(de)監(jian)管(guan)，對(dui)于(yu)各國監(jian)管(guan)當局來講還是(shi)一個需要進一步研(yan)究的(de)問(wen)題，前面的(de)分(fen)析表明，銀行(xing)家職能殘缺(que)是(shi)影子(zi)銀行(xing)的(de)主要癥(zheng)結所(suo)在(zai)，所(suo)以我們(men)對(dui)影子(zi)銀行(xing)的(de)監(jian)管(guan)提出以下(xia)建議：

1.表外(wai)資產轉為表內(nei)

監管實踐(jian)中(zhong)，可(ke)以將表外資產通(tong)過一定的(de)(de)技術(shu)納入(ru)銀(yin)行(xing)(xing)表內進行(xing)(xing)風(feng)險管理管理，通(tong)過一定的(de)(de)風(feng)險因(yin)子將其轉化成銀(yin)行(xing)(xing)資產，并(bing)納入(ru)銀(yin)行(xing)(xing)的(de)(de)信貸(dai)規模管理額度，這不但會(hui)從宏觀上監管金融系統的(de)(de)整(zheng)體風(feng)險，還可(ke)以降(jiang)低(di)影子銀(yin)行(xing)(xing)資產的(de)(de)杠(gang)桿率。

2.改(gai)變固定(ding)管理費(fei)制度

基(ji)金管(guan)(guan)(guan)理(li)(li)(li)公司、銀行(xing)和(he)證(zheng)券理(li)(li)(li)財產品的(de)(de)管(guan)(guan)(guan)理(li)(li)(li)人，盈利模式一般都是通過固定(ding)的(de)(de)資產管(guan)(guan)(guan)理(li)(li)(li)費(fei)。一些(xie)私募(mu)基(ji)金除(chu)了固定(ding)的(de)(de)管(guan)(guan)(guan)理(li)(li)(li)費(fei)之外(wai)，還和(he)客戶(hu)(hu)有盈利分享的(de)(de)條款，但是對于影子銀行(xing)的(de)(de)銀行(xing)家(jia)，基(ji)本不會(hui)和(he)客戶(hu)(hu)分擔風險(xian)，而且(qie)當資產損失，他們(men)依然可以獲得固定(ding)比例的(de)(de)管(guan)(guan)(guan)理(li)(li)(li)費(fei)。

如(ru)果(guo)監管部門能夠(gou)通過法規和行(xing)(xing)規，改變影子(zi)(zi)銀行(xing)(xing)的(de)獲利(li)方式(shi)，在信托產(chan)品(pin)出現損(sun)失的(de)時候(hou)，取消管理(li)費，或者理(li)財(cai)產(chan)品(pin)中增加影子(zi)(zi)銀行(xing)(xing)的(de)自有資產(chan)比例，這樣(yang)可以使影子(zi)(zi)銀行(xing)(xing)家的(de)剩余控制權(quan)和剩余索取權(quan)相(xiang)匹配，減少影子(zi)(zi)銀行(xing)(xing)家的(de)道德風險，降低風險。

3.改革市(shi)場(chang)準入制度

目前國內的(de)影(ying)子銀(yin)行(xing)準(zhun)入(ru)制度監管嚴(yan)格，大量的(de)地下錢莊、私募基金公(gong)司無(wu)法獲得合法的(de)準(zhun)入(ru)資(zi)(zi)格，無(wu)法獲得信(xin)托(tuo)資(zi)(zi)質，這就造成了信(xin)托(tuo)資(zi)(zi)質的(de)壟(long)斷。由于資(zi)(zi)質的(de)壟(long)斷，削弱了投資(zi)(zi)者的(de)選擇權，這些有(you)信(xin)托(tuo)資(zi)(zi)質的(de)機構就處于定價的(de)優勢(shi)地位，從而增加了機構的(de)道德風險(xian)機會。

放寬影(ying)(ying)子(zi)銀(yin)(yin)行的行政(zheng)準(zhun)入條(tiao)件，就(jiu)可以增加投資者(zhe)的選擇權，加強影(ying)(ying)子(zi)銀(yin)(yin)行機(ji)構之間的競(jing)爭，削弱影(ying)(ying)子(zi)銀(yin)(yin)行機(ji)構的定價權。在影(ying)(ying)子(zi)銀(yin)(yin)行家和投資者(zhe)的博(bo)弈過(guo)程(cheng)中，激(ji)烈的競(jing)爭會推動影(ying)(ying)子(zi)銀(yin)(yin)行家成為風險(xian)(xian)承擔者(zhe)，降低其道德風險(xian)(xian)。

4.加大懲罰力度

在美國金融(rong)危機中，影子銀行(xing)機構如投資(zi)銀行(xing)、評級機構的道德風險(xian)受到(dao)廣泛的質疑和批(pi)評，但是沒有(you)足夠的經濟處罰，政府(fu)反(fan)而不得不給予經濟上救(jiu)助，實際上對(dui)于影子銀行(xing)是一種預算軟約束(shu)。

美國影子銀行(xing)(xing)監(jian)管失(shi)敗(bai)的(de)(de)經(jing)驗，使我們(men)必須采取(qu)更加嚴格的(de)(de)全過程監(jian)管。銀行(xing)(xing)表外資(zi)產的(de)(de)規(gui)模、風險的(de)(de)計量模型以及(ji)合(he)規(gui)風險都要(yao)納入到監(jian)管部門的(de)(de)日常(chang)監(jian)管中。影子銀行(xing)(xing)對(dui)金(jin)融系統的(de)(de)整(zheng)體(ti)風險，要(yao)常(chang)規(gui)化進行(xing)(xing)壓力(li)測試，對(dui)于違規(gui)違法的(de)(de)機構，要(yao)及(ji)時(shi)的(de)(de)進行(xing)(xing)刑事(shi)和(he)民事(shi)處罰(fa)，要(yao)推動投資(zi)者的(de)(de)集體(ti)訴(su)訟，保障(zhang)投資(zi)者的(de)(de)合(he)法權益。

四、結論

影子(zi)銀行(xing)(xing)將銀行(xing)(xing)的表內資(zi)(zi)(zi)產(chan)表外化(hua)，將間接(jie)融資(zi)(zi)(zi)變(bian)成(cheng)了直接(jie)融資(zi)(zi)(zi)，使得銀行(xing)(xing)的資(zi)(zi)(zi)產(chan)負債業(ye)務(wu)(wu)變(bian)成(cheng)了中間業(ye)務(wu)(wu)獲利模式，這也就使得銀行(xing)(xing)家的風險轉(zhuan)化(hua)給了金融市場，資(zi)(zi)(zi)產(chan)泡沫化(hua)也快速放大(da)。

在影子銀(yin)行(xing)體(ti)系(xi)中(zhong)，金(jin)融業的財(cai)務杠(gang)桿(gan)率(lv)和(he)(he)銀(yin)行(xing)家(jia)的剩余(yu)控制(zhi)權(quan)被放大，同時普遍實行(xing)的買者自負原則(ze)使銀(yin)行(xing)家(jia)的剩余(yu)索取(qu)權(quan)消(xiao)失(shi)，風險(xian)承擔責任消(xiao)失(shi)，剩余(yu)控制(zhi)權(quan)和(he)(he)剩余(yu)所(suo)有權(quan)嚴重不匹配，導(dao)致銀(yin)行(xing)家(jia)職能(neng)殘(can)缺和(he)(he)銀(yin)行(xing)家(jia)道(dao)德風險(xian)。表外資產表內化監管，改變影子銀(yin)行(xing)的市場(chang)準入(ru)制(zhi)度和(he)(he)盈利模式(shi)，加(jia)強(qiang)處罰，可以抑制(zhi)影子銀(yin)行(xing)家(jia)的道(dao)德風險(xian)，降低金(jin)融市場(chang)系(xi)統(tong)風險(xian)。

參考文獻：

[1]張維迎.企業(ye)的企業(ye)家:契約理論[M].上海(hai)(hai):上海(hai)(hai)三(san)聯書店,上海(hai)(hai)人民出版(ban)社,1995.

篇5

？眼關鍵詞？演(yan) 風險(xian)；學生工作(zuo)；監督

？眼作(zuo)者(zhe)簡介？演羅斌華（1985―），男，南(nan)昌工(gong)程(cheng)學(xue)院學(xue)工(gong)處(chu)講師，主要(yao)研(yan)究方(fang)向(xiang)為(wei)高校(xiao)黨建與(yu)思想政治教育；胡盛華（1968―），女，南(nan)昌工(gong)程(cheng)學(xue)院學(xue)工(gong)處(chu)處(chu)長(chang)，副教授，主要(yao)研(yan)究方(fang)向(xiang)為(wei)高校(xiao)黨建與(yu)思想政治教育。（江西南(nan)昌 330099）

“風(feng)險防(fang)控”原是(shi)經濟(ji)領域里的概念(nian)，指管理(li)方采取各(ge)種措施(shi)和方法，消滅或減少(shao)風(feng)險事件發生(sheng)的各(ge)種可能(neng)性，或者減少(shao)風(feng)險事件發生(sheng)時(shi)造成的損失。根(gen)據(ju)國家《建立健全(quan)懲治和預防(fang)腐(fu)敗(bai)體系2008-2012年(nian)工(gong)(gong)作(zuo)規劃》的部署，風(feng)險防(fang)控成為反腐(fu)倡廉的重(zhong)要環節。當前，加強(qiang)高(gao)校(xiao)黨風(feng)廉政建設、規范權力運行，是(shi)提高(gao)黨的建設科(ke)學(xue)(xue)化水平(ping)，辦(ban)人民滿(man)意大學(xue)(xue)的重(zhong)要舉措。本文(wen)結合實(shi)際工(gong)(gong)作(zuo)，就風(feng)險廉能(neng)管理(li)視(shi)角(jiao)下的高(gao)校(xiao)學(xue)(xue)生(sheng)工(gong)(gong)作(zuo)監督(du)機(ji)制作(zuo)一簡要探析。

一(yi)、新形勢下加強(qiang)高校(xiao)學生工作(zuo)監督的意義

近年來，我(wo)國高(gao)(gao)(gao)等(deng)教育歷經“精英化(hua)”向(xiang)“大(da)眾化(hua)”的(de)轉變(bian)后(hou)，“內涵式”發(fa)展成(cheng)為(wei)高(gao)(gao)(gao)校(xiao)(xiao)發(fa)展的(de)共同選擇。在(zai)此(ci)背(bei)景下，高(gao)(gao)(gao)校(xiao)(xiao)的(de)學生工(gong)(gong)作(zuo)(zuo)不能(neng)停留(liu)在(zai)傳統的(de)單一管理模式上(shang)，要求學生工(gong)(gong)作(zuo)(zuo)不斷改革創新(xin)。因此(ci)，引進(jin)監督機(ji)制對(dui)高(gao)(gao)(gao)校(xiao)(xiao)學生工(gong)(gong)作(zuo)(zuo)迫切而有重要意義。

一是(shi)推進學(xue)(xue)(xue)(xue)(xue)校事業發展的(de)(de)客觀需(xu)要(yao)。學(xue)(xue)(xue)(xue)(xue)生工(gong)作(zuo)(zuo)(zuo)是(shi)學(xue)(xue)(xue)(xue)(xue)校管(guan)(guan)理工(gong)作(zuo)(zuo)(zuo)的(de)(de)重(zhong)要(yao)組成(cheng)部分，學(xue)(xue)(xue)(xue)(xue)生教(jiao)育(yu)、管(guan)(guan)理和服務是(shi)學(xue)(xue)(xue)(xue)(xue)校人才培養的(de)(de)重(zhong)要(yao)環節。隨著社會對大學(xue)(xue)(xue)(xue)(xue)生的(de)(de)要(yao)求越(yue)來越(yue)高(gao)(gao)(gao)(gao)，學(xue)(xue)(xue)(xue)(xue)生工(gong)作(zuo)(zuo)(zuo)的(de)(de)廣度(du)、深度(du)、難度(du)不(bu)斷增強，亟(ji)需(xu)建立高(gao)(gao)(gao)(gao)校內部學(xue)(xue)(xue)(xue)(xue)生工(gong)作(zuo)(zuo)(zuo)監督機制(zhi)，加強對學(xue)(xue)(xue)(xue)(xue)生工(gong)作(zuo)(zuo)(zuo)各環節的(de)(de)檢查(cha)，提高(gao)(gao)(gao)(gao)督查(cha)力度(du)，確保高(gao)(gao)(gao)(gao)校建立科(ke)學(xue)(xue)(xue)(xue)(xue)合理的(de)(de)學(xue)(xue)(xue)(xue)(xue)生工(gong)作(zuo)(zuo)(zuo)運行機制(zhi)，從而提高(gao)(gao)(gao)(gao)高(gao)(gao)(gao)(gao)校管(guan)(guan)理水平、提高(gao)(gao)(gao)(gao)思想(xiang)政治教(jiao)育(yu)工(gong)作(zuo)(zuo)(zuo)的(de)(de)成(cheng)效。

二是建設合格學(xue)(xue)(xue)工隊伍(wu)的(de)政治保(bao)證(zheng)(zheng)。學(xue)(xue)(xue)工隊伍(wu)是學(xue)(xue)(xue)生工作的(de)組織(zhi)者(zhe)(zhe)(zhe)、實施者(zhe)(zhe)(zhe)。正(zheng)如(ru)有(you)學(xue)(xue)(xue)者(zhe)(zhe)(zhe)指出：“學(xue)(xue)(xue)校(xiao)的(de)腐敗行為不但(dan)會(hui)影響學(xue)(xue)(xue)校(xiao)自(zi)身的(de)教(jiao)學(xue)(xue)(xue)秩序和(he)社會(hui)聲譽，損害學(xue)(xue)(xue)校(xiao)的(de)教(jiao)育(yu)質(zhi)量和(he)教(jiao)育(yu)平等，還會(hui)通(tong)過教(jiao)育(yu)的(de)傳(chuan)導(dao)機(ji)制(zhi)，誤導(dao)我們的(de)年輕一代。”因此(ci)，需(xu)要加強對學(xue)(xue)(xue)生工作的(de)監督，在(zai)行為上(shang)保(bao)證(zheng)(zheng)學(xue)(xue)(xue)生工作人員(yuan)成(cheng)(cheng)為廉潔文化的(de)弘(hong)揚者(zhe)(zhe)(zhe)和(he)廉潔行為的(de)示范者(zhe)(zhe)(zhe)，真正(zheng)成(cheng)(cheng)為學(xue)(xue)(xue)生成(cheng)(cheng)長成(cheng)(cheng)才的(de)導(dao)師和(he)思想上(shang)的(de)領航員(yuan)。

三是提高(gao)學(xue)(xue)(xue)生工(gong)作(zuo)效(xiao)能(neng)的(de)有效(xiao)途徑。消極、拖沓(ta)、混(hun)亂、無序(xu)是影響高(gao)校學(xue)(xue)(xue)生工(gong)作(zuo)效(xiao)能(neng)提高(gao)的(de)主要問題，提高(gao)效(xiao)能(neng)是高(gao)校“內(nei)涵式(shi)”發展的(de)基(ji)本要求。學(xue)(xue)(xue)生工(gong)作(zuo)是面向一線基(ji)層(ceng)的(de)基(ji)礎性工(gong)作(zuo)，是學(xue)(xue)(xue)校辦(ban)學(xue)(xue)(xue)的(de)形象窗口(kou)。需(xu)要在管理上，通過監督，調動(dong)學(xue)(xue)(xue)生工(gong)作(zuo)隊伍的(de)積極性，促使從事學(xue)(xue)(xue)生工(gong)作(zuo)管理者內(nei)在動(dong)力的(de)增(zeng)強，從而推動(dong)學(xue)(xue)(xue)生工(gong)作(zuo)的(de)規范(fan)化(hua)(hua)、制(zhi)度化(hua)(hua)和(he)科學(xue)(xue)(xue)化(hua)(hua)。

四是(shi)(shi)創(chuang)建和諧(xie)(xie)(xie)(xie)校(xiao)(xiao)園(yuan)環境的(de)(de)(de)重要(yao)措施。建立良好(hao)和諧(xie)(xie)(xie)(xie)的(de)(de)(de)校(xiao)(xiao)園(yuan)人際(ji)關系(xi)，包括學(xue)生與(yu)學(xue)生的(de)(de)(de)和諧(xie)(xie)(xie)(xie)、學(xue)生與(yu)老師的(de)(de)(de)和諧(xie)(xie)(xie)(xie)、學(xue)生與(yu)學(xue)校(xiao)(xiao)的(de)(de)(de)和諧(xie)(xie)(xie)(xie)，是(shi)(shi)創(chuang)建校(xiao)(xiao)園(yuan)和諧(xie)(xie)(xie)(xie)環境的(de)(de)(de)基礎與(yu)保障。學(xue)生工(gong)作涉及的(de)(de)(de)領域(yu)廣闊(kuo)，尤其是(shi)(shi)在各(ge)種評優表彰(zhang)，如國家和學(xue)校(xiao)(xiao)的(de)(de)(de)助學(xue)金、獎學(xue)金評比經常滋(zi)生各(ge)種矛盾。因此，一個行之有(you)效(xiao)的(de)(de)(de)監督機(ji)制的(de)(de)(de)介入，有(you)益于促(cu)(cu)進(jin)透明、保證規范、規避風(feng)險、減少矛盾，促(cu)(cu)進(jin)校(xiao)(xiao)園(yuan)和諧(xie)(xie)(xie)(xie)。

二、組織開展高(gao)校學生工作監督的主要內容

高校(xiao)(xiao)學生(sheng)工(gong)作監督是(shi)對全校(xiao)(xiao)范圍(wei)內(nei)學生(sheng)開展的(de)(de)各項學生(sheng)工(gong)作的(de)(de)督導。一般(ban)包括(kuo)三個(ge)方面(mian)：

一是(shi)對全校學(xue)生(sheng)(sheng)(sheng)(sheng)工(gong)作進(jin)行(xing)監(jian)督(du)(du)。學(xue)校設置了(le)學(xue)生(sheng)(sheng)(sheng)(sheng)工(gong)作職(zhi)(zhi)能(neng)部(bu)門(men)，主(zhu)要包(bao)括學(xue)生(sheng)(sheng)(sheng)(sheng)工(gong)作部(bu)？穴處？雪、共青團以及學(xue)生(sheng)(sheng)(sheng)(sheng)就(jiu)業機構，承擔(dan)學(xue)校層(ceng)面的學(xue)生(sheng)(sheng)(sheng)(sheng)事務。職(zhi)(zhi)能(neng)部(bu)門(men)在學(xue)生(sheng)(sheng)(sheng)(sheng)思想教育、政治(zhi)引導、日(ri)常管理(li)(li)、心(xin)理(li)(li)健康、經(jing)濟資助、素質(zhi)拓展、生(sheng)(sheng)(sheng)(sheng)活管理(li)(li)、就(jiu)業引導等(deng)方(fang)面發揮著政策(ce)(ce)制(zhi)定、政策(ce)(ce)執行(xing)等(deng)重要作用。在監(jian)督(du)(du)中主(zhu)要是(shi)掌握學(xue)生(sheng)(sheng)(sheng)(sheng)工(gong)作職(zhi)(zhi)能(neng)部(bu)門(men)在學(xue)校精神貫徹與(yu)否(fou)、上級(ji)要求落實與(yu)否(fou)、職(zhi)(zhi)權使用是(shi)否(fou)得當等(deng)情況，確保學(xue)生(sheng)(sheng)(sheng)(sheng)工(gong)作不缺位、業務工(gong)作不違規。同(tong)時，要在監(jian)督(du)(du)中開展調查研究(jiu)，促(cu)進(jin)學(xue)生(sheng)(sheng)(sheng)(sheng)工(gong)作的科學(xue)化(hua)水(shui)平(ping)。這個層(ceng)面的監(jian)督(du)(du)主(zhu)要是(shi)學(xue)校（黨(dang)委(wei)、行(xing)政）或學(xue)校的職(zhi)(zhi)能(neng)部(bu)門(men)（如(ru)組織、紀檢(jian)）或學(xue)校的專設機構（如(ru)學(xue)生(sheng)(sheng)(sheng)(sheng)工(gong)作黨(dang)委(wei)、學(xue)生(sheng)(sheng)(sheng)(sheng)工(gong)作管理(li)(li)委(wei)員會(hui)）對學(xue)生(sheng)(sheng)(sheng)(sheng)職(zhi)(zhi)能(neng)部(bu)門(men)的監(jian)督(du)(du)。

二(er)是(shi)對二(er)級(ji)單位學(xue)(xue)(xue)生(sheng)(sheng)(sheng)工作(zuo)(zuo)(zuo)(zuo)的監督。院(yuan)(yuan)系(xi)是(shi)學(xue)(xue)(xue)生(sheng)(sheng)(sheng)工作(zuo)(zuo)(zuo)(zuo)落(luo)實(shi)的一(yi)個獨立面，具(ju)有承上啟(qi)下的重要作(zuo)(zuo)(zuo)(zuo)用。尤其是(shi)在兩(liang)級(ji)辦學(xue)(xue)(xue)的體制下，院(yuan)(yuan)系(xi)的職(zhi)(zhi)權進(jin)一(yi)步放大，包括學(xue)(xue)(xue)生(sheng)(sheng)(sheng)教(jiao)育、管理(li)、資助、獎勵等(deng)各方(fang)面。從學(xue)(xue)(xue)校(xiao)各個職(zhi)(zhi)能(neng)部門的“線(xian)”上的業務匯總到院(yuan)(yuan)系(xi)一(yi)個“面”上，其工作(zuo)(zuo)(zuo)(zuo)落(luo)實(shi)、工作(zuo)(zuo)(zuo)(zuo)方(fang)式、工作(zuo)(zuo)(zuo)(zuo)機制、工作(zuo)(zuo)(zuo)(zuo)成效等(deng)情況(kuang)，都是(shi)監督的題中之義。對院(yuan)(yuan)系(xi)的學(xue)(xue)(xue)生(sheng)(sheng)(sheng)工作(zuo)(zuo)(zuo)(zuo)監督一(yi)般由學(xue)(xue)(xue)生(sheng)(sheng)(sheng)工作(zuo)(zuo)(zuo)(zuo)職(zhi)(zhi)能(neng)部門擔負。

三(san)是對輔(fu)導員班(ban)主(zhu)任工(gong)作(zuo)(zuo)的監督。輔(fu)導員、班(ban)主(zhu)任處于學(xue)生(sheng)(sheng)工(gong)作(zuo)(zuo)的第(di)一線(xian)，是年(nian)級和(he)班(ban)級工(gong)作(zuo)(zuo)的組織者和(he)管(guan)理者。因此，對輔(fu)導員和(he)班(ban)主(zhu)任工(gong)作(zuo)(zuo)的督促、檢查和(he)指導是學(xue)生(sheng)(sheng)工(gong)作(zuo)(zuo)監督的重點(dian)和(he)基礎。學(xue)生(sheng)(sheng)工(gong)作(zuo)(zuo)職(zhi)能部門和(he)院(yuan)系(xi)要通過例會、周報(bao)、抽查、走訪(fang)等(deng)形式，掌握(wo)輔(fu)導員班(ban)主(zhu)任在專項工(gong)作(zuo)(zuo)（如國(guo)家獎學(xue)金(jin)、勵志(zhi)獎學(xue)金(jin)、助學(xue)金(jin)，學(xue)校獎學(xue)金(jin)創評等(deng)）以及常規工(gong)作(zuo)(zuo)（學(xue)習、學(xue)風(feng)、考勤、寢室管(guan)理、心理健康等(deng)）的規范(fan)性、及時性情(qing)況(kuang)，確保學(xue)生(sheng)(sheng)工(gong)作(zuo)(zuo)在這個環節的有(you)效運(yun)行。

三、組(zu)織開(kai)展高校學生工作監督的主要作法

當前(qian)，建立(li)和運行學生(sheng)工(gong)作(zuo)監督機(ji)制是適(shi)應新時期學生(sheng)管理(li)工(gong)作(zuo)的基本要求。結合(he)高校(xiao)管理(li)和學生(sheng)工(gong)作(zuo)的特點，要重點把(ba)握以(yi)下幾個方面(mian)。

一是(shi)要堅(jian)持(chi)以內部(bu)(bu)監(jian)(jian)督為主(zhu)，內外(wai)督導相(xiang)互補(bu)充。由于編制(zhi)的(de)限制(zhi)，高校一般不(bu)可能設(she)置專(zhuan)職(zhi)的(de)學生工(gong)作監(jian)(jian)督部(bu)(bu)門，學生工(gong)作的(de)監(jian)(jian)督主(zhu)要依(yi)賴學生工(gong)作系(xi)統(tong)內部(bu)(bu)監(jian)(jian)督，同時發揮(hui)組織、紀檢、審(shen)計等專(zhuan)職(zhi)部(bu)(bu)門對專(zhuan)項學生工(gong)作的(de)監(jian)(jian)督。通過定期匯報(bao)、部(bu)(bu)門走訪(fang)、專(zhuan)題總(zong)結(jie)，掌(zhang)握學生工(gong)作情況；同時，發揮(hui)組織、紀檢、審(shen)計等專(zhuan)職(zhi)部(bu)(bu)門開展的(de)黨建思(si)政(zheng)評(ping)估、黨風廉(lian)政(zheng)檢查(cha)(cha)等專(zhuan)項檢查(cha)(cha)，促(cu)進學生工(gong)作部(bu)(bu)門加強機關作風建設(she)。

二是要遵(zun)循教(jiao)(jiao)育(yu)法(fa)規和(he)(he)政(zheng)(zheng)策(ce)，以(yi)(yi)法(fa)律(lv)(lv)(lv)政(zheng)(zheng)策(ce)為準(zhun)繩。學生工作監(jian)督要堅持以(yi)(yi)法(fa)律(lv)(lv)(lv)、政(zheng)(zheng)策(ce)為依據，以(yi)(yi)法(fa)律(lv)(lv)(lv)、政(zheng)(zheng)策(ce)為準(zhun)則(ze)進(jin)行評價，監(jian)督學生工作的(de)(de)各(ge)個環節。具體包(bao)括(kuo)通(tong)過檢(jian)查了解(jie)學校及各(ge)院(yuan)(yuan)系(xi)對(dui)于黨和(he)(he)國家有(you)(you)關(guan)(guan)高(gao)校學生管(guan)理的(de)(de)指導思想、教(jiao)(jiao)育(yu)方針、教(jiao)(jiao)育(yu)法(fa)律(lv)(lv)(lv)和(he)(he)一系(xi)列(lie)的(de)(de)教(jiao)(jiao)育(yu)法(fa)規、文件的(de)(de)貫徹和(he)(he)執行情況；了解(jie)存在(zai)的(de)(de)問題，并督促有(you)(you)關(guan)(guan)部門進(jin)行依法(fa)改進(jin)。通(tong)過依法(fa)監(jian)督，引導學校及各(ge)院(yuan)(yuan)系(xi)走(zou)上依法(fa)管(guan)理、依法(fa)實(shi)施(shi)教(jiao)(jiao)育(yu)的(de)(de)軌道(dao)。

三是(shi)要寓“導(dao)”于“督(du)”中，堅持(chi)以(yi)“導(dao)”為主。高校(xiao)學(xue)生工(gong)作(zuo)監督(du)，不(bu)僅要開展檢查、評(ping)價，同時還要對(dui)(dui)學(xue)生工(gong)作(zuo)進行指導(dao)。監督(du)工(gong)作(zuo)不(bu)應(ying)簡單地停留在對(dui)(dui)被督(du)導(dao)對(dui)(dui)象的(de)問題“糾(jiu)察”上，而應(ying)該進一步幫助(zhu)被督(du)導(dao)對(dui)(dui)象分析問題存在的(de)癥結和差距(ju)形成的(de)原因(yin)，指導(dao)他們(men)采取(qu)相(xiang)應(ying)的(de)措施并加(jia)以(yi)改進，從而提高工(gong)作(zuo)水平和工(gong)作(zuo)質量。

四(si)是尊重(zhong)大(da)學(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)的(de)(de)主體(ti)(ti)地位(wei)，發揮學(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)監督(du)作(zuo)用(yong)。尊重(zhong)大(da)學(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)的(de)(de)主體(ti)(ti)地位(wei)，引導(dao)大(da)學(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)“自我教(jiao)育、自我管(guan)理、自我服(fu)務(wu)”。例如，建立大(da)學(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)維(wei)權(quan)中心、學(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)民主管(guan)理委員(yuan)等(deng)(deng)，發揮學(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)主體(ti)(ti)參(can)(can)與管(guan)理的(de)(de)作(zuo)用(yong)。同時，還要創(chuang)(chuang)造條件和(he)方式讓學(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)參(can)(can)與到(dao)學(xue)(xue)(xue)(xue)校(xiao)(xiao)管(guan)理、監督(du)中，特別是涉(she)及到(dao)學(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)權(quan)利(li)和(he)義務(wu)，校(xiao)(xiao)紀(ji)校(xiao)(xiao)規等(deng)(deng)切(qie)身利(li)益(yi)的(de)(de)制度、要求時，積極采用(yong)主動指導(dao)式、民主參(can)(can)與式、雙向(xiang)對話式的(de)(de)工(gong)作(zuo)方法，尊重(zhong)學(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)權(quan)益(yi)，吸收學(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)參(can)(can)與管(guan)理，創(chuang)(chuang)造雙向(xiang)對話交(jiao)流機制，將學(xue)(xue)(xue)(xue)生(sheng)(sheng)(sheng)(sheng)參(can)(can)與常態化(hua)。

學(xue)(xue)(xue)生(sheng)工(gong)作(zuo)(zuo)是高(gao)校(xiao)(xiao)管(guan)理的(de)重(zhong)要(yao)組成部(bu)分，是高(gao)校(xiao)(xiao)人才培(pei)(pei)養(yang)的(de)重(zhong)要(yao)環節。在(zai)高(gao)校(xiao)(xiao)深化內涵(han)發(fa)展的(de)道路上(shang)，呼喚更(geng)(geng)精(jing)細化的(de)學(xue)(xue)(xue)生(sheng)工(gong)作(zuo)(zuo)；在(zai)人才培(pei)(pei)養(yang)創新(xin)呼聲(sheng)不斷的(de)背景下，亟需更(geng)(geng)科(ke)學(xue)(xue)(xue)化的(de)學(xue)(xue)(xue)生(sheng)工(gong)作(zuo)(zuo)；在(zai)新(xin)形(xing)勢不斷加強(qiang)高(gao)校(xiao)(xiao)預防腐敗的(de)背景下，需要(yao)更(geng)(geng)透明化的(de)學(xue)(xue)(xue)生(sheng)工(gong)作(zuo)(zuo)。行之有效的(de)學(xue)(xue)(xue)生(sheng)工(gong)作(zuo)(zuo)監(jian)督機制，有利(li)于這種(zhong)精(jing)細化、科(ke)學(xue)(xue)(xue)化、透明化的(de)學(xue)(xue)(xue)生(sheng)教育(yu)、管(guan)理和服務體系的(de)構建。

？眼參考文獻？演

？眼1？演(yan)晏丕振，李永勤，段青松.高校學生(sheng)工作督導(dao)機制的(de)探索與實踐(jian)？眼J？演(yan).高等農業教育，2005，（10）.

篇6

本文(wen)首(shou)先對(dui)(dui)司(si)(si)庫(ku)(ku)(ku)的(de)(de)(de)基(ji)(ji)(ji)(ji)(ji)本理(li)論及職(zhi)能(neng)(neng)演(yan)(yan)變(bian)情(qing)況(kuang)進(jin)行(xing)了(le)(le)闡述，認為(wei)(wei)(wei)根(gen)據司(si)(si)庫(ku)(ku)(ku)管理(li)職(zhi)能(neng)(neng)的(de)(de)(de)不(bu)斷演(yan)(yan)變(bian)，職(zhi)能(neng)(neng)主要包(bao)含(han)基(ji)(ji)(ji)(ji)(ji)本的(de)(de)(de)現金(jin)管理(li)職(zhi)能(neng)(neng)和高(gao)級司(si)(si)庫(ku)(ku)(ku)管理(li)職(zhi)能(neng)(neng)，并對(dui)(dui)GE、Shell、中國石(shi)油司(si)(si)庫(ku)(ku)(ku)的(de)(de)(de)管理(li)職(zhi)能(neng)(neng)情(qing)況(kuang)進(jin)行(xing)了(le)(le)說明；其次對(dui)(dui)財(cai)務(wu)(wu)公(gong)司(si)(si)的(de)(de)(de)職(zhi)能(neng)(neng)及業務(wu)(wu)范圍(wei)進(jin)行(xing)了(le)(le)說明，以中石(shi)油司(si)(si)庫(ku)(ku)(ku)職(zhi)能(neng)(neng)為(wei)(wei)(wei)基(ji)(ji)(ji)(ji)(ji)礎(chu)針(zhen)對(dui)(dui)以財(cai)務(wu)(wu)公(gong)司(si)(si)為(wei)(wei)(wei)基(ji)(ji)(ji)(ji)(ji)礎(chu)搭建(jian)司(si)(si)庫(ku)(ku)(ku)的(de)(de)(de)可行(xing)性進(jin)行(xing)了(le)(le)探討(tao)，對(dui)(dui)以財(cai)務(wu)(wu)公(gong)司(si)(si)為(wei)(wei)(wei)基(ji)(ji)(ji)(ji)(ji)礎(chu)搭建(jian)司(si)(si)庫(ku)(ku)(ku)的(de)(de)(de)優勢進(jin)行(xing)了(le)(le)分析(xi)，并提(ti)出了(le)(le)提(ti)高(gao)管理(li)層級、轉變(bian)職(zhi)能(neng)(neng)定位、完(wan)善組織架構(gou)這3個完(wan)善措施；最后得(de)出結論認為(wei)(wei)(wei)在財(cai)務(wu)(wu)公(gong)司(si)(si)充分取得(de)集(ji)團(tuan)(tuan)充分授權的(de)(de)(de)前提(ti)下(xia)以其作為(wei)(wei)(wei)基(ji)(ji)(ji)(ji)(ji)礎(chu)搭建(jian)司(si)(si)庫(ku)(ku)(ku)是(shi)可行(xing)的(de)(de)(de)。對(dui)(dui)于擁有(you)財(cai)務(wu)(wu)公(gong)司(si)(si)的(de)(de)(de)企業集(ji)團(tuan)(tuan)而(er)言，以財(cai)務(wu)(wu)公(gong)司(si)(si)為(wei)(wei)(wei)載體搭建(jian)司(si)(si)庫(ku)(ku)(ku)體系是(shi)一(yi)個不(bu)錯的(de)(de)(de)選擇。

【關鍵詞(ci)】司庫；財務(wu)公司；載體

一(yi)、企業司庫理(li)論研究(jiu)及發展現狀

1.企業司庫理(li)論(lun)研究(jiu)現狀

初期的(de)(de)研究認為，企業集團司庫管理(li)職能的(de)(de)基本目標被定義為“確定企業可任意支配資(zi)產的(de)(de)持有(you)額度，并(bing)保持這一最(zui)優資(zi)金(jin)(jin)水平”。后來隨著周期觀點的(de)(de)引入(ru)，司庫管理(li)被認為就是“資(zi)金(jin)(jin)周期的(de)(de)管理(li)”，主要指3個周期――支付期、收(shou)賬期、現金(jin)(jin)持有(you)期的(de)(de)分析和優化。

根據司庫管(guan)(guan)理(li)(li)職(zhi)(zhi)(zhi)能(neng)(neng)的不斷演(yan)變，可以認為其包含兩個方面：基(ji)本(ben)的現金管(guan)(guan)理(li)(li)職(zhi)(zhi)(zhi)能(neng)(neng)和高級司庫管(guan)(guan)理(li)(li)職(zhi)(zhi)(zhi)能(neng)(neng)。前者以留存資金能(neng)(neng)保證企業(ye)正常運營、實現必需收(shou)付為目標，包含流動性管(guan)(guan)理(li)(li)、收(shou)支(zhi)管(guan)(guan)理(li)(li)、賬戶管(guan)(guan)理(li)(li)等職(zhi)(zhi)(zhi)能(neng)(neng)；后(hou)者更具戰(zhan)略導向，強調(diao)通過控(kong)制(zhi)風(feng)險(xian)、降低成本(ben)、實現更高利潤率來參與企業(ye)價值創(chuang)造，包含財務(wu)風(feng)險(xian)管(guan)(guan)理(li)(li)、短(duan)期(qi)融資管(guan)(guan)理(li)(li)、短(duan)期(qi)投(tou)資管(guan)(guan)理(li)(li)、銀行(xing)關系管(guan)(guan)理(li)(li)等職(zhi)(zhi)(zhi)能(neng)(neng)。

2.企業集團司(si)庫管理職能(neng)情況

（1）GE司庫

GE司庫承擔著(zhu)六項主要(yao)職能，分別(bie)為(wei)資(zi)金業務服務，資(zi)金池管理(li)、債務融(rong)資(zi)、風險(xian)管理(li)、銀行關系管理(li)、外匯管理(li)。

（2）Shell集團司(si)庫

Shell集(ji)(ji)團司(si)庫(ku)作為石油(you)能(neng)源公司(si)的(de)(de)司(si)庫(ku)，也(ye)承(cheng)擔(dan)著全面的(de)(de)職能(neng)。一(yi)方面為Shell的(de)(de)全系(xi)經營單(dan)元提供集(ji)(ji)中化的(de)(de)資金業務支持，承(cheng)擔(dan)著“基(ji)礎(chu)現金管理(li)”的(de)(de)職能(neng)；另(ling)一(yi)方面，Shell司(si)庫(ku)也(ye)是集(ji)(ji)團面向金融市場唯一(yi)渠道，承(cheng)擔(dan)著籌投資、集(ji)(ji)團年金管理(li)、風險管理(li)和保險管理(li)、金融機構(gou)關(guan)系(xi)管理(li)等“高級司(si)庫(ku)管理(li)”職能(neng)。

（3）中國石油司庫

在中國(guo)石(shi)油，司庫的職能(neng)基本上可以概括為(wei)資金(jin)戰略制定與實(shi)施(shi)、多元化籌(chou)融資、資金(jin)集中管理(li)、結算集中管理(li)、全(quan)球資金(jin)池管理(li)、全(quan)球資金(jin)風險管理(li)和(he)資金(jin)信息系統集成。

二、以財(cai)務公司為基礎搭建司庫的(de)問題探(tan)討

1.財務公司的職能及業務范(fan)圍

財務(wu)公司基本職(zhi)能是(shi)實施資(zi)金(jin)集中管理，包括：資(zi)金(jin)結(jie)算、信貸(dai)業務(wu)、結(jie)售匯業務(wu)等(deng)；財務(wu)公司高級職(zhi)能是(shi)提(ti)供(gong)(gong)專(zhuan)業金(jin)融服務(wu)，即(ji)為(wei)集團及成員單位(wei)拓展投融資(zi)渠(qu)道，提(ti)供(gong)(gong)財務(wu)顧問服務(wu)，開展中間及業務(wu)等(deng)。

根據最新修訂的(de)(de)《企業集(ji)團(tuan)財務(wu)(wu)(wu)公司管理辦法(fa)》（中國銀監會令2006年第8號(hao)），財務(wu)(wu)(wu)公司可(ke)針(zhen)對集(ji)團(tuan)成(cheng)員單(dan)位開展的(de)(de)業務(wu)(wu)(wu)包括(kuo)：咨詢及業務(wu)(wu)(wu)、結(jie)算業務(wu)(wu)(wu)、保險(xian)、提供擔保、委(wei)托貸(dai)款及投資(zi)(zi)、票據承兌(dui)與貼現、吸(xi)收存款、貸(dai)款及融資(zi)(zi)租(zu)賃、承銷企業債(zhai)券(quan)、消費信貸(dai)、買方信貸(dai)；對外可(ke)開展的(de)(de)業務(wu)(wu)(wu)包括(kuo)：同業拆(chai)借、發行債(zhai)券(quan)、對金融機構(gou)的(de)(de)股權投資(zi)(zi)、有價證券(quan)投資(zi)(zi)。

2.以財務公司(si)為基礎搭建(jian)司(si)庫的可行(xing)性探討

由財務公(gong)司的(de)職能(neng)和業務范(fan)圍可(ke)以看出來(lai)，財務公(gong)司的(de)職能(neng)與司庫(ku)的(de)管理職能(neng)十分接(jie)近，其業務范(fan)圍能(neng)夠保障財務公(gong)司基本實現(xian)司庫(ku)的(de)金融資(zi)源統籌管理。

目前，國內司(si)(si)庫建設走在(zai)最前沿的(de)是中(zhong)(zhong)石(shi)油(you)集團(tuan)(tuan)，以中(zhong)(zhong)石(shi)油(you)的(de)情況為例，探(tan)討(tao)以財(cai)務公司(si)(si)為基(ji)礎搭(da)建企業集團(tuan)(tuan)司(si)(si)庫、實現司(si)(si)庫職能的(de)可行性。中(zhong)(zhong)石(shi)油(you)提出的(de)司(si)(si)庫職主要包括資(zi)金(jin)戰略制(zhi)定與實施、多(duo)元化籌融資(zi)、資(zi)金(jin)集中(zhong)(zhong)管理、結算集中(zhong)(zhong)管理、全球資(zi)金(jin)池管理、全球資(zi)金(jin)風險管理和資(zi)金(jin)信(xin)息系統集成。

那么，針對中石油司(si)庫職(zhi)能(neng)來逐個分析財務(wu)公司(si)實(shi)現(xian)的可(ke)能(neng)性。

（1）資金戰(zhan)略(lve)制定與(yu)實(shi)施職能(neng)(neng)實(shi)現的可能(neng)(neng)性(xing)

財務公司(si)作為集(ji)(ji)團的(de)資(zi)金管理平臺，可以說(shuo)是(shi)對(dui)集(ji)(ji)團整體資(zi)金情況(kuang)及運行(xing)規律最(zui)為了(le)解也(ye)最(zui)需要(yao)了(le)解和研(yan)究的(de)機構之一，同時(shi)財務公司(si)也(ye)擁有專(zhuan)業的(de)金融人才，由其(qi)來制定(ding)和實施集(ji)(ji)團資(zi)金戰略是(shi)非常合適的(de)。但制定(ding)集(ji)(ji)團層(ceng)面資(zi)金戰略的(de)前提是(shi)取得集(ji)(ji)團的(de)充(chong)分信任和授權。

（2）多元化籌融資職能實現(xian)的(de)可能性

財務(wu)公司作為金融機構，擁有多(duo)種融資(zi)渠(qu)道(dao)，例如同業(ye)拆(chai)借、票據轉(zhuan)貼現、票據再貼現、法人賬戶(hu)透支、信貸資(zi)產轉(zhuan)讓、發行債券等(deng)；同時(shi)，由于(yu)財務(wu)公司一般擁有較高的資(zi)本規(gui)模，易于(yu)從外部取(qu)得(de)更(geng)大的授信規(gui)模及(ji)成本更(geng)低(di)的資(zi)金。總體來(lai)看，其融資(zi)能(neng)力是優(you)于(yu)其他企業(ye)的，從融資(zi)渠(qu)道(dao)的廣(guang)度來(lai)看，甚至優(you)于(yu)集團本部。

同(tong)時，財務(wu)公(gong)司還可(ke)(ke)以(yi)(yi)為(wei)成員(yuan)單位提供流動(dong)資(zi)(zi)金(jin)貸(dai)(dai)款(kuan)、固定(ding)資(zi)(zi)產(chan)貸(dai)(dai)款(kuan)、循環貸(dai)(dai)款(kuan)、票據(ju)(ju)承兌及貼現(xian)、委托貸(dai)(dai)款(kuan)、融(rong)資(zi)(zi)租賃等業(ye)務(wu)，為(wei)成員(yuan)單位的(de)融(rong)資(zi)(zi)提供更多選擇。根據(ju)(ju)《企業(ye)集團財務(wu)公(gong)司管理辦法》，財務(wu)公(gong)司可(ke)(ke)以(yi)(yi)向(xiang)金(jin)融(rong)機構進(jin)行(xing)股(gu)權投(tou)資(zi)(zi)，從(cong)而(er)財務(wu)公(gong)司可(ke)(ke)以(yi)(yi)通過參股(gu)證券(quan)公(gong)司這種方式(shi)以(yi)(yi)較高的(de)起(qi)點開展(zhan)投(tou)資(zi)(zi)銀行(xing)業(ye)務(wu)，根據(ju)(ju)成員(yuan)單位特點協(xie)助其實現(xian)資(zi)(zi)產(chan)證券(quan)化，以(yi)(yi)滿足(zu)其籌資(zi)(zi)需(xu)求(qiu)。

（3）資(zi)金集(ji)中管理職能(neng)實(shi)現的可(ke)能(neng)性

資金(jin)集(ji)中(zhong)管理是財(cai)務(wu)(wu)公司(si)最基礎也是最主要的(de)職(zhi)能(neng)，是集(ji)團都會賦予財(cai)務(wu)(wu)公司(si)的(de)職(zhi)能(neng)，也是財(cai)務(wu)(wu)公司(si)賴(lai)以生存(cun)的(de)根本。財(cai)務(wu)(wu)公司(si)依照集(ji)團賦予的(de)資金(jin)集(ji)中(zhong)職(zhi)能(neng)，引導成(cheng)(cheng)員(yuan)單(dan)位在財(cai)務(wu)(wu)公司(si)開立存(cun)款(kuan)賬戶，并監控成(cheng)(cheng)員(yuan)單(dan)位將資金(jin)集(ji)中(zhong)到該賬戶來(lai)實現(xian)集(ji)團資金(jin)的(de)集(ji)中(zhong)。

（4）結(jie)算集中管理職能(neng)實(shi)現的可(ke)能(neng)性

在資(zi)金集中(zhong)管(guan)(guan)理(li)(li)的(de)(de)(de)(de)基礎上，結算集中(zhong)管(guan)(guan)理(li)(li)也(ye)是必(bi)然會實現的(de)(de)(de)(de)。目前，財務公(gong)司(si)都非常重視信(xin)息化建(jian)設，一般都有根據自身需求(qiu)搭建(jian)的(de)(de)(de)(de)資(zi)金管(guan)(guan)理(li)(li)系(xi)(xi)統(tong)(tong)及網(wang)銀(yin)系(xi)(xi)統(tong)(tong)，這兩個(ge)系(xi)(xi)統(tong)(tong)本身是互通(tong)(tong)的(de)(de)(de)(de)。資(zi)金管(guan)(guan)理(li)(li)系(xi)(xi)統(tong)(tong)和(he)多(duo)家銀(yin)行(xing)(xing)(xing)數據系(xi)(xi)統(tong)(tong)進(jin)行(xing)(xing)(xing)“銀(yin)企直聯(lian)”，網(wang)銀(yin)系(xi)(xi)統(tong)(tong)與(yu)各成(cheng)(cheng)員單位(wei)可以通(tong)(tong)過網(wang)銀(yin)系(xi)(xi)統(tong)(tong)地客(ke)戶(hu)端與(yu)財務公(gong)司(si)資(zi)金管(guan)(guan)理(li)(li)系(xi)(xi)統(tong)(tong)進(jin)行(xing)(xing)(xing)連接，進(jin)而(er)實現成(cheng)(cheng)員單位(wei)和(he)銀(yin)行(xing)(xing)(xing)的(de)(de)(de)(de)連接，即客(ke)戶(hu)僅面對(dui)一家財務公(gong)司(si)就可以滿足對(dui)多(duo)家銀(yin)行(xing)(xing)(xing)的(de)(de)(de)(de)結算需求(qiu)，實現集團結算集中(zhong)管(guan)(guan)理(li)(li)職(zhi)能。

（5）全(quan)球資金池管理(li)職能實現的可能性

目前(qian)，國(guo)(guo)家外匯管(guan)(guan)理局已(yi)經開展了三批跨國(guo)(guo)公司(si)外匯資金集(ji)中運營管(guan)(guan)理試(shi)點，其中很多試(shi)點單位(wei)是以財務公司(si)作為主(zhu)辦(ban)單位(wei)與銀行合作，通過國(guo)(guo)內、國(guo)(guo)際外匯資金主(zhu)賬戶(hu)管(guan)(guan)理方(fang)式，分別集(ji)中管(guan)(guan)理境內、境外成員單位(wei)外匯資金來形成外幣資金池。

中(zhong)(zhong)國人(ren)(ren)民銀(yin)(yin)行在(zai)《中(zhong)(zhong)國人(ren)(ren)民銀(yin)(yin)行關(guan)于跨國企業(ye)(ye)集團(tuan)開展跨境人(ren)(ren)民幣資(zi)金(jin)(jin)集中(zhong)(zhong)運營業(ye)(ye)務(wu)有關(guan)事(shi)宜的通知》（銀(yin)(yin)發〔2014〕324號(hao)）中(zhong)(zhong)明確指出，跨國企業(ye)(ye)集團(tuan)可以開展跨境人(ren)(ren)民幣資(zi)金(jin)(jin)集中(zhong)(zhong)運營業(ye)(ye)務(wu)，包括跨境雙向人(ren)(ren)民幣資(zi)金(jin)(jin)池(chi)業(ye)(ye)務(wu)和經常項下跨境人(ren)(ren)民幣集中(zhong)(zhong)收付(fu)業(ye)(ye)務(wu)，集團(tuan)可委托財務(wu)公(gong)司作為主辦單位開展該(gai)項業(ye)(ye)務(wu)。

這(zhe)兩者(zhe)加(jia)上(shang)境內(nei)資金(jin)(jin)集(ji)中(zhong)管理(li)形(xing)成(cheng)(cheng)(cheng)的境內(nei)人民幣資金(jin)(jin)池(chi)，即(ji)構成(cheng)(cheng)(cheng)了全球(qiu)資金(jin)(jin)池(chi)。現金(jin)(jin)池(chi)管理(li)是(shi)在資金(jin)(jin)集(ji)中(zhong)管理(li)的基礎上(shang)，財務公司借(jie)助金(jin)(jin)融產品，實現集(ji)團內(nei)部成(cheng)(cheng)(cheng)員(yuan)企業資金(jin)(jin)資源(yuan)的共享，即(ji)成(cheng)(cheng)(cheng)員(yuan)企業可(ke)以根據管理(li)要求(qiu)有(you)條(tiao)件地(di)使用池(chi)內(nei)的資金(jin)(jin)。

（6）全(quan)球(qiu)資金(jin)風險(xian)管理(li)職能實(shi)現(xian)的(de)可能性

財務(wu)(wu)公(gong)(gong)司作(zuo)為(wei)金融機(ji)構(gou)，一般都將(jiang)風(feng)險(xian)控制(zhi)工(gong)作(zuo)放(fang)在(zai)首位，很多財務(wu)(wu)公(gong)(gong)司都會建立(li)(li)全(quan)(quan)面風(feng)險(xian)管理(li)體系(xi)，將(jiang)風(feng)險(xian)管理(li)意(yi)識和(he)(he)理(li)念貫穿于各業務(wu)(wu)、管理(li)流程；設立(li)(li)專(zhuan)職的(de)(de)風(feng)險(xian)管理(li)部門(men)，負(fu)責事(shi)前、事(shi)中控制(zhi)；設立(li)(li)獨立(li)(li)的(de)(de)稽核審計部門(men)，負(fu)責事(shi)后(hou)監督(du)評(ping)價。資金作(zuo)為(wei)財務(wu)(wu)公(gong)(gong)司最重(zhong)要(yao)的(de)(de)資產，其風(feng)險(xian)管理(li)更(geng)是(shi)重(zhong)中之重(zhong)。在(zai)進(jin)行全(quan)(quan)球資金池管理(li)的(de)(de)首要(yao)工(gong)作(zuo)就是(shi)建立(li)(li)全(quan)(quan)球資金風(feng)險(xian)的(de)(de)識別、估測、評(ping)價、處(chu)理(li)和(he)(he)評(ping)估效果等工(gong)作(zuo)機(ji)制(zhi)，管好流動性(xing)風(feng)險(xian)、利率風(feng)險(xian)、匯率風(feng)險(xian)等風(feng)險(xian)。

（7）資金信息系統集成職能實現(xian)的可能性

財務(wu)公(gong)司都會建設資金(jin)管理系(xi)(xi)統(tong)(tong)，該系(xi)(xi)統(tong)(tong)可上(shang)線(xian)所(suo)有財務(wu)公(gong)司涉(she)及的業務(wu)或管理模塊，可以(yi)以(yi)此系(xi)(xi)統(tong)(tong)作為(wei)核心系(xi)(xi)統(tong)(tong)與其他系(xi)(xi)統(tong)(tong)進行(xing)互聯，將實現資金(jin)信息的集成(cheng)。例(li)如：

①資(zi)金(jin)(jin)(jin)(jin)管(guan)理(li)(li)系(xi)(xi)統(tong)(tong)可以與集團財務系(xi)(xi)統(tong)(tong)對接，進行雙(shuang)向數(shu)(shu)據(ju)交換，資(zi)金(jin)(jin)(jin)(jin)管(guan)理(li)(li)系(xi)(xi)統(tong)(tong)向財務系(xi)(xi)統(tong)(tong)傳輸(shu)交易(yi)生成的(de)會(hui)計(ji)憑證，財務系(xi)(xi)統(tong)(tong)向資(zi)金(jin)(jin)(jin)(jin)管(guan)理(li)(li)系(xi)(xi)統(tong)(tong)傳輸(shu)資(zi)金(jin)(jin)(jin)(jin)的(de)會(hui)計(ji)數(shu)(shu)據(ju)，如集團已實現財務系(xi)(xi)統(tong)(tong)的(de)集中(zhong)統(tong)(tong)一，則可實時取得整個集團資(zi)金(jin)(jin)(jin)(jin)的(de)會(hui)計(ji)數(shu)(shu)據(ju)。

②可以開(kai)發(fa)財務(wu)公司的(de)網銀(yin)系(xi)統，并實(shi)現與資(zi)金(jin)管理系(xi)統對接。這樣客戶可以通過網銀(yin)客戶端向資(zi)金(jin)管理系(xi)統發(fa)送結算指(zhi)令(ling)、資(zi)金(jin)計(ji)劃(hua)信(xin)息(xi)(xi)、票據信(xin)息(xi)(xi)、外(wai)(wai)部融資(zi)信(xin)息(xi)(xi)、外(wai)(wai)部賬(zhang)戶信(xin)息(xi)(xi)等(deng)信(xin)息(xi)(xi)，網銀(yin)客戶端也可從(cong)資(zi)金(jin)管理系(xi)統查詢自己的(de)賬(zhang)戶信(xin)息(xi)(xi)、交易信(xin)息(xi)(xi)等(deng)。

③資(zi)金管(guan)理系統(tong)(tong)可(ke)以與集團業務系統(tong)(tong)、合同管(guan)理系統(tong)(tong)、預算系統(tong)(tong)、投資(zi)計劃系統(tong)(tong)對接，實現信息共享(xiang)。

④資金管理系統(tong)可以與銀(yin)行系統(tong)實現銀(yin)企直聯，實時獲取銀(yin)行數(shu)據，在(zai)取得(de)成員(yuan)單位(wei)(wei)授權的情況下可以實現對(dui)成員(yuan)單位(wei)(wei)銀(yin)行賬戶的實時監控。

根據以(yi)上的可(ke)行(xing)性分析(xi)，財務(wu)公司(si)在集團的授權下是完(wan)全可(ke)以(yi)實現司(si)庫(ku)的各項職能的，因此以(yi)財務(wu)公司(si)為基礎搭建司(si)庫(ku)體系(xi)是完(wan)全可(ke)行(xing)的。

三、以財務(wu)公司為基(ji)礎搭(da)建司庫的完善措施(shi)

1.提(ti)高管理(li)層(ceng)級，給予充分授權

財務(wu)公司(si)(si)一般是(shi)集(ji)(ji)團(tuan)的(de)二(er)級企業或三級企業，如作(zuo)為(wei)集(ji)(ji)團(tuan)司(si)(si)庫(ku)搭(da)建的(de)載體(ti)，一定是(shi)站在集(ji)(ji)團(tuan)的(de)高(gao)度(du)才能(neng)(neng)統籌(chou)全局制(zhi)定出(chu)適合集(ji)(ji)團(tuan)發展的(de)資金(jin)戰略(lve)，才能(neng)(neng)充分發揮(hui)司(si)(si)庫(ku)的(de)各項職能(neng)(neng)。這就要求財務(wu)公司(si)(si)必須取得集(ji)(ji)團(tuan)的(de)充分授(shou)權(quan)(quan)，使其能(neng)(neng)夠代表集(ji)(ji)團(tuan)行使各項司(si)(si)庫(ku)職能(neng)(neng)，即使股權(quan)(quan)層級不變也應將管理(li)層級提升至集(ji)(ji)團(tuan)職能(neng)(neng)部室的(de)高(gao)度(du)。

2.轉變職能定位，補充司庫職能

如以(yi)財務(wu)公司(si)為基礎搭建司(si)庫，財務(wu)公司(si)應將(jiang)定位轉變為以(yi)統籌管(guan)理集團所有金(jin)(jin)融(rong)資(zi)產(chan)為目(mu)標的(de)(de)司(si)庫，職(zhi)能(neng)就不能(neng)再僅(jin)局(ju)限于原(yuan)有的(de)(de)職(zhi)能(neng)定位，至少要將(jiang)資(zi)金(jin)(jin)戰略制定與實(shi)施(shi)職(zhi)能(neng)、全球(qiu)資(zi)金(jin)(jin)池管(guan)理職(zhi)能(neng)、全球(qiu)資(zi)金(jin)(jin)風險管(guan)理職(zhi)能(neng)、資(zi)金(jin)(jin)信息系統集成職(zhi)能(neng)納入(ru)。同(tong)時，財務(wu)公司(si)應根據新增職(zhi)能(neng)制定相關制度及管(guan)理流程保障新增職(zhi)能(neng)的(de)(de)有效實(shi)施(shi)。

3.完善組織架(jia)構，充分(fen)發揮(hui)司庫職能

一般財(cai)(cai)(cai)務(wu)公(gong)(gong)司(si)的部(bu)(bu)(bu)(bu)(bu)門設(she)置無外乎為(wei)(wei)財(cai)(cai)(cai)務(wu)部(bu)(bu)(bu)(bu)(bu)、結算部(bu)(bu)(bu)(bu)(bu)、資(zi)(zi)金部(bu)(bu)(bu)(bu)(bu)（資(zi)(zi)金計(ji)劃(hua)部(bu)(bu)(bu)(bu)(bu)）、信(xin)貸部(bu)(bu)(bu)(bu)(bu)（業(ye)務(wu)發(fa)展部(bu)(bu)(bu)(bu)(bu)）、投資(zi)(zi)部(bu)(bu)(bu)(bu)(bu)、風險管理部(bu)(bu)(bu)(bu)(bu)、綜合管理部(bu)(bu)(bu)(bu)(bu)、稽(ji)核部(bu)(bu)(bu)(bu)(bu)（內審部(bu)(bu)(bu)(bu)(bu)），規模大些的財(cai)(cai)(cai)務(wu)公(gong)(gong)司(si)可能(neng)(neng)會(hui)單獨(du)設(she)有信(xin)息部(bu)(bu)(bu)(bu)(bu)、人力資(zi)(zi)源部(bu)(bu)(bu)(bu)(bu)等。這些部(bu)(bu)(bu)(bu)(bu)門設(she)置僅能(neng)(neng)發(fa)揮(hui)財(cai)(cai)(cai)務(wu)公(gong)(gong)司(si)職(zhi)能(neng)(neng)，是無法完(wan)全承接司(si)庫(ku)職(zhi)能(neng)(neng)的。如(ru)以(yi)財(cai)(cai)(cai)務(wu)公(gong)(gong)司(si)為(wei)(wei)基礎搭(da)建司(si)庫(ku)，充分發(fa)揮(hui)司(si)庫(ku)職(zhi)能(neng)(neng)就必(bi)須要(yao)增設(she)例如(ru)資(zi)(zi)金戰略規劃(hua)部(bu)(bu)(bu)(bu)(bu)、金融研究部(bu)(bu)(bu)(bu)(bu)、集團金融服務(wu)部(bu)(bu)(bu)(bu)(bu)、國(guo)際業(ye)務(wu)部(bu)(bu)(bu)(bu)(bu)等部(bu)(bu)(bu)(bu)(bu)門來(lai)承接司(si)庫(ku)職(zhi)能(neng)(neng)。同時，招聘或培養更高素質的金融專業(ye)人才以(yi)滿足(zu)司(si)庫(ku)職(zhi)能(neng)(neng)的管理需求。

參考文獻：

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[3] 張瑞(rui)君，徐婷芳.企業(ye)集團(tuan)司庫管理的(de)職能構成淺析[J].財務與會計(ji)，2010（6）

[4] 馬麗.中石(shi)油--司庫進行(xing)時(shi)[J].首席(xi)財務(wu)官(guan)，2010（9）

[5] 徐瑩.企業集團(tuan)司庫(ku)體(ti)系建設探析[J].財會通訊，2012（26）

篇7

【中圖分類號】 F426.21 【文(wen)獻標識碼(ma)】 A 【文(wen)章編號】 1007-4244（2013）08-156-2

煤(mei)炭(tan)(tan)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)是高風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)產(chan)(chan)業(ye)(ye)(ye)，隨著我國(guo)(guo)社會主義(yi)市場經濟體制的(de)(de)(de)(de)建立與趨于(yu)(yu)完善，企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)也(ye)由傳統的(de)(de)(de)(de)安全(quan)(quan)(quan)生產(chan)(chan)風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)、財(cai)務風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)向戰略風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)、運營風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)、法律風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)等多領域發展。鑒于(yu)(yu)煤(mei)炭(tan)(tan)工業(ye)(ye)(ye)面(mian)(mian)(mian)(mian)臨的(de)(de)(de)(de)諸多風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)，國(guo)(guo)務院國(guo)(guo)資(zi)委(wei)于(yu)(yu)2006年正式了(le)《中央企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)全(quan)(quan)(quan)面(mian)(mian)(mian)(mian)風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)理(li)指引(yin)》，山(shan)東省(sheng)國(guo)(guo)資(zi)委(wei)也(ye)相應的(de)(de)(de)(de)制定了(le)《山(shan)東省(sheng)省(sheng)管(guan)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)全(quan)(quan)(quan)面(mian)(mian)(mian)(mian)風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)理(li)指引(yin)》。上述文件的(de)(de)(de)(de)下發實(shi)施(shi)對于(yu)(yu)解決煤(mei)炭(tan)(tan)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)存(cun)在的(de)(de)(de)(de)全(quan)(quan)(quan)面(mian)(mian)(mian)(mian)風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)理(li)具(ju)有重要的(de)(de)(de)(de)現實(shi)意義(yi)，同時(shi)也(ye)使企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)逐步認識(shi)全(quan)(quan)(quan)面(mian)(mian)(mian)(mian)鳳險(xian)(xian)(xian)(xian)管(guan)理(li)的(de)(de)(de)(de)重要性和(he)迫切(qie)性，切(qie)實(shi)采(cai)取行之有效的(de)(de)(de)(de)措(cuo)施(shi)成(cheng)為大多數煤(mei)炭(tan)(tan)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)的(de)(de)(de)(de)共識(shi)。

一、煤炭企業(ye)全面(mian)風險管(guan)理的意義(yi)

當今世界經(jing)濟全球(qiu)化，對我國企(qi)(qi)業(ye)(ye)而言，既帶來了新的(de)(de)(de)(de)機(ji)遇，又(you)將面(mian)(mian)臨更大的(de)(de)(de)(de)風(feng)險(xian)(xian)。由(you)于(yu)很多(duo)煤企(qi)(qi)在(zai)實施(shi)(shi)“戰略(lve)轉移、多(duo)元發展(zhan)”的(de)(de)(de)(de)戰略(lve)中對風(feng)險(xian)(xian)認識估計不(bu)足，出現了一些問(wen)題(ti)并體會到了深(shen)刻教訓(xun)。煤企(qi)(qi)要真(zhen)正實現歷史新跨越(yue)，確保企(qi)(qi)業(ye)(ye)科(ke)學發展(zhan)、和(he)諧發展(zhan)、又(you)好又(you)快發展(zhan)，就必須要把研究(jiu)和(he)加強(qiang)全面(mian)(mian)風(feng)險(xian)(xian)管(guan)理(li)放在(zai)與(yu)企(qi)(qi)業(ye)(ye)戰略(lve)發展(zhan)同等重(zhong)(zhong)要的(de)(de)(de)(de)高度，并要作為當前刻不(bu)容緩的(de)(de)(de)(de)重(zhong)(zhong)要任務(wu)來抓，這(zhe)對于(yu)實施(shi)(shi)全面(mian)(mian)預算管(guan)理(li)，提高預算控(kong)制能力(li)，改善預算實施(shi)(shi)績效，控(kong)制企(qi)(qi)業(ye)(ye)經(jing)營(ying)風(feng)險(xian)(xian)，從而保證企(qi)(qi)業(ye)(ye)戰略(lve)的(de)(de)(de)(de)進一步(bu)落實，降低企(qi)(qi)業(ye)(ye)經(jing)營(ying)風(feng)險(xian)(xian)，提升企(qi)(qi)業(ye)(ye)管(guan)理(li)效率，實現企(qi)(qi)業(ye)(ye)價(jia)值(zhi)最大化，具有(you)非常重(zhong)(zhong)要的(de)(de)(de)(de)意義。

二、煤炭企業全(quan)面風險(xian)管理存在的問題

（一(yi)）企(qi)業(ye)領導(dao)風(feng)險(xian)(xian)意(yi)識(shi)薄弱。在(zai)企(qi)業(ye)領導(dao)的頭腦中(zhong)認為只要抓(zhua)好了生(sheng)產和銷售兩(liang)個環節，那么就(jiu)沒有問題了。只有當(dang)風(feng)險(xian)(xian)出現(xian)在(zai)面前時(shi)才被動地進行反思(si)，最后要付(fu)出大量人力、物力和財力來(lai)應(ying)對和處理。在(zai)這些(xie)方(fang)面從來(lai)不(bu)去作一(yi)些(xie)防范(fan)風(feng)險(xian)(xian)的基礎性工作，事故(gu)發生(sheng)再去當(dang)合格的“消防員(yuan)”。時(shi)間一(yi)長，就(jiu)會形成(cheng)惡性循環，對企(qi)業(ye)的發展是一(yi)個巨大的威脅。

（二(er)）風(feng)險(xian)管(guan)理(li)(li)認識(shi)存在偏差。所謂(wei)全(quan)面風(feng)險(xian)管(guan)理(li)(li)，是指企(qi)業(ye)圍繞總體經營目標，通過在企(qi)業(ye)管(guan)理(li)(li)的各(ge)個(ge)環節和經營過程中執(zhi)行(xing)風(feng)險(xian)管(guan)理(li)(li)的基(ji)本流(liu)程，培育良(liang)好的風(feng)險(xian)管(guan)理(li)(li)文化(hua)，建立健全(quan)全(quan)面風(feng)險(xian)管(guan)理(li)(li)體系，從而為實現風(feng)險(xian)管(guan)理(li)(li)的總體目標提(ti)供合理(li)(li)保證的過程和方法。

內部控制與全面風險管理的(de)差(cha)異主(zhu)要表現在以下(xia)幾個方(fang)面：

1.兩者的(de)(de)(de)范疇(chou)不一(yi)致。內部控制僅是管理的(de)(de)(de)一(yi)項職能，主要是通過(guo)事后(hou)和過(guo)程的(de)(de)(de)控制來實現(xian)其自身的(de)(de)(de)目標(biao)，而全面(mian)風(feng)險管理則貫穿于管理過(guo)程的(de)(de)(de)各個(ge)方面(mian)。

2.兩者對風(feng)險(xian)的(de)對策(ce)不(bu)一致。全面風(feng)險(xian)管(guan)理引入了風(feng)險(xian)偏(pian)好、風(feng)險(xian)容(rong)忍度、風(feng)險(xian)對策(ce)、壓力測試、情景分析(xi)等概念和方法，這些(xie)內容(rong)都(dou)是現行的(de)內部控制(zhi)框架所(suo)不(bu)能做到的(de)。

（三(san)）風(feng)險管(guan)(guan)(guan)理(li)(li)職(zhi)能(neng)分散(san)。安全生(sheng)產(chan)風(feng)險、產(chan)品質(zhi)量風(feng)險、市(shi)場營(ying)銷(xiao)風(feng)險、財務風(feng)險分別由企業內部對應的(de)(de)部門具體負責，風(feng)險管(guan)(guan)(guan)理(li)(li)職(zhi)能(neng)分散(san)，缺少應對的(de)(de)統一(yi)有(you)(you)效的(de)(de)全面風(feng)險管(guan)(guan)(guan)理(li)(li)的(de)(de)組織(zhi)協調職(zhi)能(neng)；同時(shi)，企業風(feng)險管(guan)(guan)(guan)理(li)(li)專門人才嚴重(zhong)匱乏，現有(you)(you)的(de)(de)企業風(feng)險管(guan)(guan)(guan)理(li)(li)人員綜合素(su)質(zhi)不高(gao)，也是開展企業全面風(feng)險管(guan)(guan)(guan)理(li)(li)的(de)(de)重(zhong)要制約因素(su)。

（四）風險管理(li)(li)制(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)建設(she)(she)不(bu)到位。一是制(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)建設(she)(she)缺(que)(que)乏(fa)系統性(xing)。有(you)的制(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)內容(rong)簡單，有(you)的制(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)結構(gou)設(she)(she)置不(bu)盡合理(li)(li)，有(you)的制(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)彼此之間缺(que)(que)乏(fa)相互銜接(jie)。二(er)是制(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)建設(she)(she)缺(que)(que)乏(fa)實效性(xing)，內容(rong)嚴重(zhong)滯后(hou)、空泛(fan)，不(bu)能適(shi)應形勢的新發展也不(bu)能緊(jin)密結合企業(ye)實際提(ti)出有(you)針對(dui)性(xing)的措施。三是制(zhi)(zhi)(zhi)(zhi)度(du)(du)(du)建設(she)(she)缺(que)(que)乏(fa)規范性(xing)，存在(zai)有(you)章不(bu)行、有(you)令不(bu)遵的現象。

（五）風(feng)險管理(li)組織機構不健全。當前，大多(duo)數國(guo)有大型煤炭企(qi)業(ye)開展(zhan)現(xian)代(dai)企(qi)業(ye)制度建設，但是(shi)還處于初期階(jie)段，企(qi)業(ye)仍存在著一定程度的法人(ren)治(zhi)理(li)結構問題，導致各個(ge)部(bu)門(men)和崗(gang)位的人(ren)員對其(qi)工(gong)作(zuo)職責和工(gong)作(zuo)流程不清晰(xi)，風(feng)險責任主體不明確，難以形(xing)成現(xian)代(dai)意義上獨(du)立的風(feng)險管理(li)部(bu)門(men)。

三、煤炭企業全面風險管理的實現途徑

（一）加強煤炭企(qi)(qi)業(ye)風(feng)險(xian)管(guan)(guan)理文化建設，提高企(qi)(qi)業(ye)進(jin)行(xing)風(feng)險(xian)管(guan)(guan)理的(de)自覺主動(dong)性。企(qi)(qi)業(ye)文化是(shi)企(qi)(qi)業(ye)的(de)靈魂，也是(shi)企(qi)(qi)業(ye)在未來的(de)激烈競(jing)爭中克敵制勝的(de)法寶(bao)。企(qi)(qi)業(ye)應注重建立具有風(feng)險(xian)意識文化，促進(jin)企(qi)(qi)業(ye)風(feng)險(xian)管(guan)(guan)理水平，從(cong)而(er)保障企(qi)(qi)業(ye)風(feng)險(xian)管(guan)(guan)理目標的(de)實(shi)現(xian)。

1.把風險(xian)管理(li)(li)(li)文化(hua)(hua)建(jian)設融入企(qi)業文化(hua)(hua)建(jian)設。大力培育(yu)和塑造良好(hao)的風險(xian)管理(li)(li)(li)文化(hua)(hua)，樹立“風險(xian)無(wu)處(chu)不(bu)在、風險(xian)無(wu)時不(bu)在、嚴(yan)格防(fang)控純粹風險(xian)、審(shen)慎處(chu)置機會風險(xian)、崗位風險(xian)管理(li)(li)(li)責任重(zhong)大”等風險(xian)管理(li)(li)(li)意識(shi)和理(li)(li)(li)念，增強員工的風險(xian)管理(li)(li)(li)意識(shi)。

2.在(zai)企(qi)業(ye)內部(bu)的各(ge)個層面營造濃(nong)厚的風(feng)(feng)險(xian)管理文化氛圍。企(qi)業(ye)要通過(guo)多種形式的宣傳和教育，努(nu)力傳播企(qi)業(ye)風(feng)(feng)險(xian)管理文化，形成全體員工人人講道德誠信(xin)、企(qi)業(ye)時時事事依法經營的風(feng)(feng)險(xian)管理文化。

（二）建立企(qi)(qi)業(ye)(ye)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)工作(zuo)流(liu)程，全面規范企(qi)(qi)業(ye)(ye)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)工作(zuo)。1.初(chu)(chu)始(shi)信(xin)息(xi)收(shou)(shou)集。實施(shi)(shi)全面風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)，企(qi)(qi)業(ye)(ye)應廣(guang)泛、持續不斷地收(shou)(shou)集與本企(qi)(qi)業(ye)(ye)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)和(he)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)相關的(de)(de)(de)(de)內部(bu)、外部(bu)初(chu)(chu)始(shi)信(xin)息(xi)。對(dui)收(shou)(shou)集的(de)(de)(de)(de)初(chu)(chu)始(shi)信(xin)息(xi)應進(jin)(jin)(jin)行(xing)必(bi)要的(de)(de)(de)(de)篩選、提(ti)煉、對(dui)比、分類、組合，以(yi)(yi)便進(jin)(jin)(jin)行(xing)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)評(ping)(ping)估(gu)。2.風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)評(ping)(ping)估(gu)。企(qi)(qi)業(ye)(ye)應對(dui)收(shou)(shou)集的(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)初(chu)(chu)始(shi)信(xin)息(xi)和(he)企(qi)(qi)業(ye)(ye)各項業(ye)(ye)務(wu)管(guan)(guan)理(li)(li)(li)(li)及(ji)(ji)其(qi)重(zhong)要業(ye)(ye)務(wu)流(liu)程進(jin)(jin)(jin)行(xing)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)評(ping)(ping)估(gu)。定(ding)期(qi)或(huo)不定(ding)期(qi)實施(shi)(shi)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)辨識、分析、評(ping)(ping)價，以(yi)(yi)便對(dui)新的(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)和(he)原有風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)變化重(zhong)新評(ping)(ping)估(gu)。3.制(zhi)(zhi)(zhi)定(ding)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)策略。一般情(qing)況下，企(qi)(qi)業(ye)(ye)對(dui)戰略、財務(wu)、運營和(he)法律風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)可采取相應控(kong)制(zhi)(zhi)(zhi)。采用風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)轉移、風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)對(dui)沖、風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)補償等方(fang)(fang)法進(jin)(jin)(jin)行(xing)理(li)(li)(li)(li)財風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)。4.提(ti)出和(he)實施(shi)(shi)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)解決(jue)方(fang)(fang)案(an)。根(gen)據(ju)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)策略，企(qi)(qi)業(ye)(ye)應針對(dui)各類風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)或(huo)每一項重(zhong)大風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)制(zhi)(zhi)(zhi)定(ding)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)解決(jue)方(fang)(fang)案(an)。方(fang)(fang)案(an)一般應包括風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)解決(jue)的(de)(de)(de)(de)具體(ti)(ti)目標(biao)，所需(xu)的(de)(de)(de)(de)組織領導，所涉及(ji)(ji)的(de)(de)(de)(de)管(guan)(guan)理(li)(li)(li)(li)及(ji)(ji)業(ye)(ye)務(wu)流(liu)程，所需(xu)的(de)(de)(de)(de)條件(jian)、手段等資(zi)源，風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)事件(jian)發生前(qian)、中、后所采取的(de)(de)(de)(de)具體(ti)(ti)應對(dui)措施(shi)(shi)以(yi)(yi)及(ji)(ji)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)工具。解決(jue)方(fang)(fang)案(an)制(zhi)(zhi)(zhi)定(ding)后，應按照職責分工，認(ren)真組織實施(shi)(shi)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)解決(jue)方(fang)(fang)案(an)，確保各項措施(shi)(shi)落實到(dao)位。5.風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)的(de)(de)(de)(de)監(jian)督與改進(jin)(jin)(jin)。企(qi)(qi)業(ye)(ye)應以(yi)(yi)重(zhong)大風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)、重(zhong)大事件(jian)和(he)重(zhong)大決(jue)策、重(zhong)要管(guan)(guan)理(li)(li)(li)(li)及(ji)(ji)業(ye)(ye)務(wu)流(liu)程為重(zhong)點，對(dui)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)的(de)(de)(de)(de)實施(shi)(shi)情(qing)況進(jin)(jin)(jin)行(xing)監(jian)督，采用壓力測(ce)試、返(fan)回測(ce)試、穿行(xing)測(ce)試以(yi)(yi)及(ji)(ji)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)控(kong)制(zhi)(zhi)(zhi)自(zi)我評(ping)(ping)估(gu)等方(fang)(fang)法對(dui)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)的(de)(de)(de)(de)有效性進(jin)(jin)(jin)行(xing)檢(jian)驗，根(gen)據(ju)變化情(qing)況和(he)存在(zai)的(de)(de)(de)(de)缺陷(xian)及(ji)(ji)時(shi)加以(yi)(yi)改進(jin)(jin)(jin)。

（三）注重事前防范和(he)事后控制(zhi)，加強企(qi)業風(feng)(feng)險(xian)管理(li)的(de)內部(bu)(bu)控制(zhi)制(zhi)度建設。企(qi)業所面臨的(de)風(feng)(feng)險(xian)來(lai)自兩個方面：一(yi)是(shi)內部(bu)(bu)管理(li)風(feng)(feng)險(xian)，二(er)是(shi)外部(bu)(bu)經營風(feng)(feng)險(xian)，企(qi)業風(feng)(feng)險(xian)主要是(shi)指(zhi)外部(bu)(bu)經營風(feng)(feng)險(xian)，而企(qi)業外部(bu)(bu)經營風(feng)(feng)險(xian)往(wang)往(wang)是(shi)通過企(qi)業內部(bu)(bu)管理(li)風(feng)(feng)險(xian)起(qi)作(zuo)用。

1.建立健全企業內控(kong)制(zhi)(zhi)度(du)。主(zhu)要包括(kuo)：建立內控(kong)崗位授權(quan)制(zhi)(zhi)度(du)、內控(kong)報告制(zhi)(zhi)度(du)、內控(kong)批準(zhun)制(zhi)(zhi)度(du)、內控(kong)責任制(zhi)(zhi)度(du)、內控(kong)審計檢(jian)查(cha)制(zhi)(zhi)度(du)和(he)內控(kong)考(kao)核評價(jia)制(zhi)(zhi)度(du)。

2.建立健全企(qi)(qi)業法(fa)律(lv)顧(gu)問制(zhi)(zhi)度。以總法(fa)律(lv)顧(gu)問制(zhi)(zhi)度為核心，大力加強(qiang)企(qi)(qi)業法(fa)律(lv)風險(xian)(xian)防(fang)范機制(zhi)(zhi)建設(she)，形成由企(qi)(qi)業決策層主導、企(qi)(qi)業總法(fa)律(lv)顧(gu)問牽頭、企(qi)(qi)業法(fa)律(lv)顧(gu)問提供業務保障、全體(ti)員工共(gong)同參(can)與(yu)的法(fa)律(lv)風險(xian)(xian)責任體(ti)系(xi)。

3.建立(li)重要(yao)(yao)崗(gang)位(wei)權力制衡制度。明(ming)確規定不相容職(zhi)責(ze)的分離，主要(yao)(yao)包(bao)括：授權批(pi)準、業(ye)務經辦(ban)、會計記錄、財(cai)產保管和稽核檢查(cha)等職(zhi)責(ze)。對(dui)內控(kong)所涉及(ji)的重要(yao)(yao)崗(gang)位(wei)可設置一崗(gang)雙(shuang)人(ren)、雙(shuang)職(zhi)、雙(shuang)責(ze)，相互制約；明(ming)確該崗(gang)位(wei)的上級(ji)部門(men)或人(ren)員對(dui)其應采取的監(jian)督(du)措施和應負的監(jian)督(du)責(ze)任(ren)。

（四）建立健全高效的企(qi)業(ye)風險(xian)管理組(zu)(zu)織體系(xi)，切(qie)實加強對(dui)企(qi)業(ye)風險(xian)管理的組(zu)(zu)織領導(dao)。企(qi)業(ye)建立健全風險(xian)管理組(zu)(zu)織體系(xi)，主要(yao)包(bao)括規(gui)范(fan)的公司法(fa)人治(zhi)理結構(gou)，風險(xian)管理職能部(bu)門(men)、內部(bu)審(shen)計部(bu)門(men)和法(fa)律事務(wu)部(bu)門(men)以及其(qi)他有關職能部(bu)門(men)、業(ye)務(wu)單位的組(zu)(zu)織領導(dao)機構(gou)及其(qi)職責。

1.建立健(jian)全(quan)規(gui)范(fan)的公司法人(ren)治理(li)(li)結構。管(guan)理(li)(li)層依(yi)法履行(xing)職責，形(xing)成高效運轉、有(you)效制(zhi)衡的監督約束機制(zhi)。確立董事會在企業全(quan)面風險(xian)管(guan)理(li)(li)中(zhong)(zhong)的中(zhong)(zhong)心地位(wei)，使董事會了解和(he)掌握(wo)企業面臨的各項重大風險(xian)及其風險(xian)管(guan)理(li)(li)現狀(zhuang)，做出有(you)效控制(zhi)風險(xian)的決策。

2.明確企業(ye)各部(bu)門(men)的風(feng)(feng)險(xian)管(guan)理(li)職(zhi)(zhi)責(ze)。企業(ye)其他職(zhi)(zhi)能(neng)部(bu)門(men)及(ji)各業(ye)務(wu)單(dan)位(wei)在全(quan)面風(feng)(feng)險(xian)管(guan)理(li)工作中，應接(jie)受風(feng)(feng)險(xian)管(guan)理(li)職(zhi)(zhi)能(neng)部(bu)門(men)和(he)(he)內部(bu)審(shen)計部(bu)門(men)的組織、協調、指導和(he)(he)監督，執行風(feng)(feng)險(xian)管(guan)理(li)基本(ben)流程；提(ti)出(chu)本(ben)重大(da)決(jue)策、風(feng)(feng)險(xian)、事件和(he)(he)業(ye)務(wu)流程的判(pan)斷標(biao)準或判(pan)斷機制；建立健(jian)全(quan)本(ben)職(zhi)(zhi)能(neng)部(bu)門(men)或業(ye)務(wu)單(dan)位(wei)的風(feng)(feng)險(xian)管(guan)理(li)內部(bu)控制子系(xi)統。

四、結語

當前，我(wo)國(guo)煤(mei)炭(tan)工(gong)業(ye)面臨眾(zhong)多的(de)行業(ye)發(fa)展(zhan)風險(xian)，特別是(shi)煤(mei)炭(tan)投資熱潮逐漸退潮，產能(neng)過剩趨(qu)勢明顯及“走出去”到國(guo)外占領和(he)(he)(he)開采資源帶來的(de)企(qi)業(ye)外部經(jing)營風險(xian)，更是(shi)國(guo)有大型(xing)煤(mei)炭(tan)企(qi)業(ye)開展(zhan)和(he)(he)(he)加(jia)強企(qi)業(ye)風險(xian)管理(li)的(de)現實(shi)依據和(he)(he)(he)直接原(yuan)因(yin)，加(jia)強國(guo)有大型(xing)煤(mei)炭(tan)企(qi)業(ye)的(de)全面風險(xian)管理(li)，可確保實(shi)現企(qi)業(ye)風險(xian)管理(li)的(de)總(zong)體目標，盡(jin)最大努(nu)力降低企(qi)業(ye)風險(xian)，保證企(qi)業(ye)持(chi)續(xu)健康穩定發(fa)展(zhan)。

參考文獻：

[1]時均(jun)通.煤炭企(qi)業全(quan)面(mian)風險管(guan)理問題與對策(ce)[J].商品與質量：理論研(yan)究，2012， （5）：145-146.

[2]鄭強(qiang).煤炭企業風險(xian)管理淺析[J].管理觀察，2012，（8）：86-87.

[3]胡安坪(ping).淺談新經濟(ji)時代如何(he)加強煤炭企業管理[J].時代金融（下旬(xun)），2011， （11）：51-52.

篇8

關鍵詞(ci):上市企業(ye) 財務(wu)風險 預測 評估(gu)

我國(guo)上(shang)市(shi)(shi)(shi)公司(si)的(de)產(chan)生(sheng)和(he)發展受(shou)多(duo)種(zhong)因素(su)制約(yue)。由于思想觀念(nian)陳舊，對外部環境(jing)的(de)反應遲鈍，對上(shang)市(shi)(shi)(shi)公司(si)政策法律的(de)支持體系建設起步較晚，造成融(rong)資(zi)渠道不(bu)暢，服務保障不(bu)力，缺乏(fa)人才來(lai)源，制約(yue)了企(qi)業(ye)的(de)發展；上(shang)市(shi)(shi)(shi)公司(si)受(shou)的(de)弱質性影響較大，如自然災(zai)害的(de)發生(sheng)常常影響企(qi)業(ye)加工原料的(de)供應；大多(duo)數(shu)(shu)上(shang)市(shi)(shi)(shi)公司(si)營(ying)銷意識淡泊，缺乏(fa)競爭(zheng)觀念(nian)、質量(liang)觀念(nian)，而且(qie)大多(duo)數(shu)(shu)中小型上(shang)市(shi)(shi)(shi)公司(si)根本(ben)沒有(you)完(wan)整(zheng)的(de)財務風險預警體系和(he)防范控制策略等等一系列問題。

一、財務風險概述

風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(Risk)指事(shi)物(wu)未來發(fa)展結果的(de)(de)(de)(de)(de)不(bu)(bu)確定，在(zai)(zai)企(qi)(qi)業來說風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)是(shi)(shi)(shi)企(qi)(qi)業在(zai)(zai)經(jing)營過程(cheng)(cheng)中(zhong)負面事(shi)件發(fa)生(sheng)的(de)(de)(de)(de)(de)可能，經(jing)常以概率(lv)的(de)(de)(de)(de)(de)形式表示。風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)中(zhong)的(de)(de)(de)(de)(de)不(bu)(bu)確定性(xing)有兩(liang)種(zhong)(zhong)可能存在(zai)(zai)的(de)(de)(de)(de)(de)趨勢(shi)，一種(zhong)(zhong)是(shi)(shi)(shi)最終實際的(de)(de)(de)(de)(de)結果與事(shi)先期(qi)(qi)(qi)望結果相比(bi)更好一些，是(shi)(shi)(shi)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)產生(sheng)的(de)(de)(de)(de)(de)收益；一種(zhong)(zhong)是(shi)(shi)(shi)最終實際的(de)(de)(de)(de)(de)結果與事(shi)先期(qi)(qi)(qi)望結果相比(bi)要(yao)差，可以當做風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)損(sun)失。在(zai)(zai)財(cai)務(wu)管理視角(jiao)下，風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)是(shi)(shi)(shi)指在(zai)(zai)企(qi)(qi)業進行財(cai)務(wu)活(huo)動的(de)(de)(de)(de)(de)過程(cheng)(cheng)中(zhong)，由多項無法(fa)控制或預(yu)料的(de)(de)(de)(de)(de)因素所(suo)影響，使企(qi)(qi)業實際的(de)(de)(de)(de)(de)收益與預(yu)期(qi)(qi)(qi)不(bu)(bu)相符，導致(zhi)了(le)經(jing)濟發(fa)生(sheng)損(sun)失的(de)(de)(de)(de)(de)可能性(xing)。風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)的(de)(de)(de)(de)(de)基本構成要(yao)素為風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)事(shi)故、風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)因素和(he)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)損(sun)失，也(ye)就是(shi)(shi)(shi)說企(qi)(qi)業在(zai)(zai)期(qi)(qi)(qi)許獲得財(cai)務(wu)杠(gang)桿的(de)(de)(de)(de)(de)利益使用(yong)負債資金的(de)(de)(de)(de)(de)過程(cheng)(cheng)中(zhong)，增加了(le)大幅度(du)投(tou)資受益變化(hua)(hua)的(de)(de)(de)(de)(de)機會(hui)與破產機會(hui)所(suo)導致(zhi)的(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)發(fa)生(sheng)。財(cai)務(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)的(de)(de)(de)(de)(de)承擔(dan)人為普通股的(de)(de)(de)(de)(de)股東，這是(shi)(shi)(shi)財(cai)務(wu)杠(gang)桿的(de)(de)(de)(de)(de)作用(yong)所(suo)產生(sheng)的(de)(de)(de)(de)(de)。對財(cai)務(wu)風(feng)(feng)(feng)(feng)險(xian)(xian)(xian)產生(sheng)影響的(de)(de)(de)(de)(de)主要(yao)因素包括：利率(lv)水平變化(hua)(hua)、資本供求變化(hua)(hua)、資本結構的(de)(de)(de)(de)(de)變化(hua)(hua)（財(cai)務(wu)杠(gang)桿利用(yong)程(cheng)(cheng)度(du)）和(he)盈利能力的(de)(de)(de)(de)(de)變化(hua)(hua)。

財(cai)務(wu)(wu)風險的(de)特征(zheng)(zheng)主要(yao)有(you)以(yi)下幾點：一，具(ju)有(you)不(bu)確定(ding)(ding)的(de)特征(zheng)(zheng)，即財(cai)務(wu)(wu)風險是(shi)作(zuo)為(wei)(wei)可(ke)(ke)能(neng)(neng)(neng)性而存在的(de)，在平常的(de)財(cai)務(wu)(wu)工作(zuo)中不(bu)顯露(lu)，僅當條件(jian)成(cheng)熟時轉化成(cheng)為(wei)(wei)現(xian)實損(sun)失；二，具(ju)有(you)客(ke)觀的(de)特征(zheng)(zheng)，企業的(de)財(cai)務(wu)(wu)活(huo)動完成(cheng)的(de)環境是(shi)具(ju)有(you)一定(ding)(ding)條件(jian)并客(ke)觀存在的(de)，在過程中由(you)很(hen)多不(bu)確定(ding)(ding)的(de)因素所(suo)影響，所(suo)以(yi)企業的(de)財(cai)務(wu)(wu)活(huo)動發(fa)生(sheng)損(sun)失具(ju)有(you)客(ke)觀存在的(de)可(ke)(ke)能(neng)(neng)(neng)；三，具(ju)有(you)能(neng)(neng)(neng)夠(gou)預(yu)防的(de)特征(zheng)(zheng)，財(cai)務(wu)(wu)風險不(bu)是(shi)沒有(you)規律隨(sui)機的(de)，能(neng)(neng)(neng)有(you)以(yi)財(cai)務(wu)(wu)資料作(zuo)為(wei)(wei)根(gen)據進行財(cai)務(wu)(wu)風險的(de)控制(zhi)和預(yu)警，從而對企業財(cai)務(wu)(wu)活(huo)動中可(ke)(ke)能(neng)(neng)(neng)發(fa)生(sheng)的(de)風險進行預(yu)測和評估。

二(er)、財務(wu)管理中存在的問題(ti)

根據(ju)筆(bi)者的(de)經驗和相(xiang)關(guan)研究資料，企業在(zai)財務(wu)管理方面普遍(bian)存(cun)在(zai)以下(xia)問(wen)題。

(一)財務管理落后，為會計賬簿管理

對于(yu)很多(duo)中小企(qi)(qi)業(ye)(ye)(ye)(ye)而(er)(er)言(yan)，財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)理(li)(li)的(de)(de)(de)(de)不(bu)規范可(ke)以(yi)說是(shi)(shi)(shi)企(qi)(qi)業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)通(tong)(tong)病，尤其突出的(de)(de)(de)(de)問題是(shi)(shi)(shi)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)理(li)(li)職(zhi)能(neng)(neng)(neng)缺(que)(que)失，僅僅停留在會計(ji)賬(zhang)簿(bu)(bu)的(de)(de)(de)(de)功能(neng)(neng)(neng)上。很多(duo)企(qi)(qi)業(ye)(ye)(ye)(ye)雖(sui)然(ran)設有財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)總監和財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)經理(li)(li)等(deng)(deng)相(xiang)關崗(gang)(gang)位(wei)，但籌(chou)(chou)資(zi)(zi)投(tou)資(zi)(zi)、資(zi)(zi)金管(guan)(guan)(guan)理(li)(li)、風險控(kong)制(zhi)、稅(shui)收(shou)籌(chou)(chou)劃、全面預(yu)算等(deng)(deng)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)理(li)(li)落后(hou)，為會計(ji)賬(zhang)簿(bu)(bu)管(guan)(guan)(guan)理(li)(li)對于(yu)很多(duo)中小企(qi)(qi)業(ye)(ye)(ye)(ye)而(er)(er)言(yan)，財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)理(li)(li)的(de)(de)(de)(de)不(bu)規范可(ke)以(yi)說是(shi)(shi)(shi)企(qi)(qi)業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)通(tong)(tong)病，尤其突出的(de)(de)(de)(de)問題是(shi)(shi)(shi)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)理(li)(li)職(zhi)能(neng)(neng)(neng)缺(que)(que)失，僅僅停留在會計(ji)賬(zhang)簿(bu)(bu)的(de)(de)(de)(de)功能(neng)(neng)(neng)上。很多(duo)企(qi)(qi)業(ye)(ye)(ye)(ye)雖(sui)然(ran)設有財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)總監和財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)經理(li)(li)等(deng)(deng)相(xiang)關崗(gang)(gang)位(wei)，但籌(chou)(chou)資(zi)(zi)投(tou)資(zi)(zi)、資(zi)(zi)金管(guan)(guan)(guan)理(li)(li)、風險控(kong)制(zhi)、稅(shui)收(shou)籌(chou)(chou)劃、全面預(yu)算等(deng)(deng)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)職(zhi)能(neng)(neng)(neng)都(dou)普遍缺(que)(que)失，很多(duo)企(qi)(qi)業(ye)(ye)(ye)(ye)財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)總監的(de)(de)(de)(de)主(zhu)要工作就是(shi)(shi)(shi)協(xie)調人(ren)事(shi)關系、處理(li)(li)對外關系。財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)理(li)(li)職(zhi)能(neng)(neng)(neng)的(de)(de)(de)(de)缺(que)(que)失主(zhu)要原因在于(yu)：一(yi)方(fang)面是(shi)(shi)(shi)因為企(qi)(qi)業(ye)(ye)(ye)(ye)從(cong)不(bu)規范運作逐漸(jian)發展而(er)(er)來，而(er)(er)對財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)理(li)(li)的(de)(de)(de)(de)內容還(huan)沒有充分了解；另一(yi)方(fang)面主(zhu)要是(shi)(shi)(shi)企(qi)(qi)業(ye)(ye)(ye)(ye)缺(que)(que)乏(fa)相(xiang)關的(de)(de)(de)(de)制(zhi)度約束，缺(que)(que)乏(fa)相(xiang)應人(ren)員的(de)(de)(de)(de)安排和職(zhi)能(neng)(neng)(neng)的(de)(de)(de)(de)定位(wei)。財(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)理(li)(li)職(zhi)能(neng)(neng)(neng)的(de)(de)(de)(de)缺(que)(que)失往(wang)往(wang)造成企(qi)(qi)業(ye)(ye)(ye)(ye)資(zi)(zi)源(yuan)無(wu)法有效(xiao)實現調度和管(guan)(guan)(guan)理(li)(li)，導致(zhi)企(qi)(qi)業(ye)(ye)(ye)(ye)管(guan)(guan)(guan)理(li)(li)效(xiao)率低(di)下，甚至一(yi)些必要的(de)(de)(de)(de)工作從(cong)未(wei)開(kai)展過。

(二(er))缺乏財(cai)務風險預警機(ji)制

由于財務(wu)(wu)管理職能缺(que)失、監督(du)機制(zhi)不健(jian)全等(deng)(deng)原因，企業(ye)普遍缺(que)乏財務(wu)(wu)風險的預警機制(zhi)，缺(que)乏對企業(ye)財務(wu)(wu)狀況(kuang)(kuang)在未來(lai)可(ke)能出現的風險預測(ce)以及相(xiang)關的應(ying)對措施的設計(ji)。這樣一(yi)來(lai)最直接的后果就是企業(ye)對財務(wu)(wu)隱患(huan)和財務(wu)(wu)風險知之甚(shen)少，一(yi)旦引發(fa)財務(wu)(wu)危機和經(jing)營危機，可(ke)能形成致命的打(da)擊。具(ju)體而言，企業(ye)缺(que)乏對未來(lai)一(yi)段(duan)時期內財務(wu)(wu)需求狀況(kuang)(kuang)、供(gong)給狀況(kuang)(kuang)的系(xi)統預測(ce)，缺(que)乏在未來(lai)一(yi)段(duan)時期內財務(wu)(wu)供(gong)求狀況(kuang)(kuang)發(fa)生(sheng)變化時，在出現資金(jin)短缺(que)時如何采取應(ying)對措施的規劃等(deng)(deng)。

(三(san))資金分割，閑置嚴重

沒有有效(xiao)利(li)用資(zi)(zi)金(jin)(jin)(jin)分(fen)割、閑置(zhi)問(wen)題對(dui)于很(hen)多(duo)集(ji)團(tuan)型(xing)企業(ye)尤(you)其(qi)明顯(xian)，在(zai)本(ben)章案例中，該鐵(tie)路集(ji)團(tuan)就(jiu)存在(zai)資(zi)(zi)金(jin)(jin)(jin)被分(fen)割在(zai)各個(ge)部(bu)(bu)(bu)門(men)和事業(ye)部(bu)(bu)(bu)中的(de)(de)問(wen)題，集(ji)團(tuan)無(wu)法有效(xiao)地對(dui)資(zi)(zi)金(jin)(jin)(jin)進行整體(ti)的(de)(de)規(gui)劃和配置(zhi)，造成資(zi)(zi)源的(de)(de)極(ji)大(da)(da)(da)浪(lang)費。由于有的(de)(de)集(ji)團(tuan)規(gui)模(mo)龐大(da)(da)(da)、分(fen)(子)公司眾多(duo)，每一(yi)個(ge)部(bu)(bu)(bu)門(men)的(de)(de)閑置(zhi)資(zi)(zi)金(jin)(jin)(jin)聚集(ji)在(zai)一(yi)起就(jiu)是一(yi)筆天文數(shu)字。因此，資(zi)(zi)源浪(lang)費問(wen)題不容忽視。此外，由于資(zi)(zi)金(jin)(jin)(jin)管(guan)理(li)的(de)(de)不規(gui)范(fan)，缺(que)乏科學的(de)(de)資(zi)(zi)金(jin)(jin)(jin)管(guan)理(li)體(ti)系，在(zai)集(ji)團(tuan)內部(bu)(bu)(bu)也(ye)常(chang)會存在(zai)某(mou)些(xie)部(bu)(bu)(bu)門(men)資(zi)(zi)金(jin)(jin)(jin)閑置(zhi)、某(mou)些(xie)部(bu)(bu)(bu)門(men)資(zi)(zi)金(jin)(jin)(jin)短缺(que)的(de)(de)現象，這也(ye)會大(da)(da)(da)大(da)(da)(da)降低(di)集(ji)團(tuan)化(hua)運(yun)作的(de)(de)規(gui)模(mo)優勢和資(zi)(zi)源優勢，導致企業(ye)管(guan)理(li)的(de)(de)低(di)效(xiao)率(lv)。

(四(si))財務控制制度不健全，缺乏糾偏機(ji)制

除上述問題外，財(cai)(cai)務(wu)控(kong)制(zhi)(zhi)(zhi)(zhi)制(zhi)(zhi)(zhi)(zhi)度不健全(quan)，缺(que)(que)乏(fa)糾(jiu)偏機(ji)制(zhi)(zhi)(zhi)(zhi)也是企業中最常(chang)見(jian)的(de)(de)財(cai)(cai)務(wu)管理(li)問題。具體表現(xian)在審(shen)計獨(du)立性(xing)(xing)不高、審(shen)計制(zhi)(zhi)(zhi)(zhi)度不健全(quan)、財(cai)(cai)務(wu)信息(xi)反饋機(ji)制(zhi)(zhi)(zhi)(zhi)不足(zu)、缺(que)(que)乏(fa)良好的(de)(de)信息(xi)系統(tong)、缺(que)(que)乏(fa)相應(ying)的(de)(de)財(cai)(cai)務(wu)控(kong)制(zhi)(zhi)(zhi)(zhi)管理(li)職能等(deng)。財(cai)(cai)務(wu)的(de)(de)監督和控(kong)制(zhi)(zhi)(zhi)(zhi)是有效(xiao)降低財(cai)(cai)務(wu)風險、有效(xiao)預(yu)防財(cai)(cai)務(wu)風險的(de)(de)前提，財(cai)(cai)務(wu)控(kong)制(zhi)(zhi)(zhi)(zhi)職能的(de)(de)缺(que)(que)失將大大影(ying)響財(cai)(cai)務(wu)管理(li)的(de)(de)效(xiao)率，也會(hui)影(ying)響到財(cai)(cai)務(wu)的(de)(de)風險管理(li)，財(cai)(cai)務(wu)的(de)(de)失控(kong)往往會(hui)給(gei)企業帶來災難性(xing)(xing)的(de)(de)后果。因此，健全(quan)和完善財(cai)(cai)務(wu)控(kong)制(zhi)(zhi)(zhi)(zhi)、監督機(ji)制(zhi)(zhi)(zhi)(zhi)，建立財(cai)(cai)務(wu)的(de)(de)糾(jiu)偏機(ji)制(zhi)(zhi)(zhi)(zhi)，對于企業的(de)(de)長期(qi)穩定(ding)發展具有重(zhong)要意義。

三、財務風(feng)險預測與評(ping)價

我國民營(ying)上市公司的(de)(de)(de)治(zhi)理結構(gou)不完(wan)善，具有運行(xing)(xing)效(xiao)率較(jiao)低的(de)(de)(de)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)機(ji)(ji)制，財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工作中潛在的(de)(de)(de)風險(xian)(xian)(xian)大(da)，必(bi)須將(jiang)風險(xian)(xian)(xian)預(yu)測(ce)、識(shi)別與監控的(de)(de)(de)力度加大(da)，構(gou)建一套完(wan)整(zheng)的(de)(de)(de)有效(xiao)的(de)(de)(de)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風險(xian)(xian)(xian)預(yu)警(jing)(jing)系(xi)(xi)統(tong)，能夠將(jiang)風險(xian)(xian)(xian)及時(shi)發現，及時(shi)分(fen)析，以必(bi)要的(de)(de)(de)措施進(jin)(jin)行(xing)(xing)系(xi)(xi)統(tong)化應對，化解并防范財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)危機(ji)(ji)，保證(zheng)公司經營(ying)的(de)(de)(de)安全(quan)性(xing)。財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風險(xian)(xian)(xian)的(de)(de)(de)預(yu)警(jing)(jing)將(jiang)企(qi)業(ye)的(de)(de)(de)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)報告與其他資(zi)料作為依據(ju)，對企(qi)業(ye)的(de)(de)(de)關(guan)鍵財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)指標變(bian)化趨勢進(jin)(jin)行(xing)(xing)計(ji)算(suan)和(he)分(fen)析，借(jie)以揭示(shi)企(qi)業(ye)的(de)(de)(de)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風險(xian)(xian)(xian)，警(jing)(jing)示(shi)企(qi)業(ye)采取有效(xiao)措施防范財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)危機(ji)(ji)、優(you)化財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)狀(zhuang)況的(de)(de)(de)系(xi)(xi)統(tong)方法。財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風險(xian)(xian)(xian)預(yu)警(jing)(jing)系(xi)(xi)統(tong)是通過計(ji)算(suan)和(he)觀察財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風險(xian)(xian)(xian)預(yu)警(jing)(jing)指標的(de)(de)(de)變(bian)化，進(jin)(jin)而對企(qi)業(ye)可能面(mian)臨的(de)(de)(de)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)危機(ji)(ji)進(jin)(jin)行(xing)(xing)識(shi)別、監測(ce)和(he)預(yu)報的(de)(de)(de)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)分(fen)析系(xi)(xi)統(tong)。企(qi)業(ye)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)預(yu)警(jing)(jing)分(fen)析有兩(liang)種(zhong)模(mo)式：一種(zhong)是單變(bian)量模(mo)式，即運用(yong)個別財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)比率來預(yu)測(ce)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)危機(ji)(ji)；另一種(zhong)是多(duo)(duo)變(bian)量模(mo)式，即建立多(duo)(duo)元(yuan)線性(xing)函數公式，運用(yong)多(duo)(duo)種(zhong)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)指標加權匯(hui)總產生的(de)(de)(de)數值來預(yu)測(ce)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)危機(ji)(ji)。

我國民營(ying)上市(shi)公司(si)可(ke)借用(yong)美國紐約大學(xue)商學(xue)院教授(shou)Ahman提出的z計(ji)(ji)分模型(xing)來(lai)預(yu)測財(cai)(cai)務(wu)(wu)風險(xian)(xian)。Z計(ji)(ji)分模型(xing)的表達式是(shi)Z=1.2X1+1.4X2+3.3X3+0.6X4+X5，其中，X1=營(ying)運資本/總資產(chan)；X2=留存收(shou)益/總資產(chan)；X3=息稅前利(li)潤/總資產(chan)；X4=股本市(shi)價/負債總額；X5=銷售收(shou)入/總資產(chan)。z值(zhi)越大說明(ming)公司(si)財(cai)(cai)務(wu)(wu)狀(zhuang)況(kuang)(kuang)越好；反(fan)之，z值(zhi)越小(xiao)說明(ming)公司(si)財(cai)(cai)務(wu)(wu)狀(zhuang)況(kuang)(kuang)越差。可(ke)以根據(ju)z計(ji)(ji)分模型(xing)的破(po)(po)產(chan)臨界值(zhi)來(lai)預(yu)測企(qi)業(ye)的財(cai)(cai)務(wu)(wu)風險(xian)(xian)狀(zhuang)態。當Z＜1.81時(shi)，企(qi)業(ye)存在很大的破(po)(po)產(chan)危(wei)險(xian)(xian)；1.81＜z＜2.675時(shi)，企(qi)業(ye)財(cai)(cai)務(wu)(wu)狀(zhuang)況(kuang)(kuang)不穩定(ding)；Z＞2.675時(shi)，企(qi)業(ye)財(cai)(cai)務(wu)(wu)狀(zhuang)況(kuang)(kuang)良好，破(po)(po)產(chan)可(ke)能(neng)性極小(xiao)。由于Z計(ji)(ji)分模型(xing)沒有(you)考(kao)慮現金(jin)流(liu)量(liang)因素，故在使用(yong)時(shi)企(qi)業(ye)應編(bian)制現金(jin)流(liu)量(liang)預(yu)算來(lai)配合使用(yong)。

四、結束語

嚴密有效(xiao)的(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)組織(zhi)(zhi)系(xi)統(tong)可(ke)以彌補財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)治理(li)(li)(li)(li)機制的(de)(de)(de)不足(zu)，協調財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)活(huo)動的(de)(de)(de)程序控(kong)制。不同類(lei)型(xing)的(de)(de)(de)企業(ye)(ye)根據(ju)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)環(huan)境、財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)方針及內(nei)部(bu)(bu)組織(zhi)(zhi)結(jie)構(gou)和(he)(he)公(gong)(gong)司(si)治理(li)(li)(li)(li)模式的(de)(de)(de)不同，可(ke)以選(xuan)擇不同的(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)組織(zhi)(zhi)系(xi)統(tong)。我國民營上市公(gong)(gong)司(si)可(ke)以構(gou)建網(wang)絡管(guan)(guan)理(li)(li)(li)(li)組織(zhi)(zhi)系(xi)統(tong)類(lei)型(xing)的(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)組織(zhi)(zhi)系(xi)統(tong)，設置(zhi)專門的(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)部(bu)(bu)門。專門的(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)的(de)(de)(de)管(guan)(guan)理(li)(li)(li)(li)部(bu)(bu)門能(neng)(neng)夠分為具(ju)體(ti)(ti)操(cao)作(zuo)層(ceng)(ceng)、中間(jian)管(guan)(guan)理(li)(li)(li)(li)層(ceng)(ceng)和(he)(he)最高管(guan)(guan)理(li)(li)(li)(li)層(ceng)(ceng)三個(ge)。企業(ye)(ye)所(suo)有對(dui)應的(de)(de)(de)業(ye)(ye)務(wu)(wu)(wu)(wu)(wu)部(bu)(bu)門完(wan)成財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)系(xi)統(tong)的(de)(de)(de)具(ju)體(ti)(ti)操(cao)作(zuo)層(ceng)(ceng)和(he)(he)中間(jian)管(guan)(guan)理(li)(li)(li)(li)層(ceng)(ceng)，將各(ge)部(bu)(bu)門的(de)(de)(de)業(ye)(ye)務(wu)(wu)(wu)(wu)(wu)特(te)點和(he)(he)需(xu)要作(zuo)為依據(ju)建立(li)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)的(de)(de)(de)管(guan)(guan)理(li)(li)(li)(li)小組，根據(ju)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)控(kong)制的(de)(de)(de)總體(ti)(ti)戰略和(he)(he)分解的(de)(de)(de)具(ju)體(ti)(ti)任務(wu)(wu)(wu)(wu)(wu)對(dui)本部(bu)(bu)門所(suo)涉及的(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)進(jin)行識(shi)別(bie)和(he)(he)監(jian)督，并(bing)向企業(ye)(ye)最高層(ceng)(ceng)次的(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)部(bu)(bu)門報告。所(suo)以，縱(zong)向風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)的(de)(de)(de)組織(zhi)(zhi)與橫向的(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)組織(zhi)(zhi)相互交織(zhi)(zhi)、相互協調、相互作(zuo)用，形成企業(ye)(ye)有效(xiao)的(de)(de)(de)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)網(wang)絡管(guan)(guan)理(li)(li)(li)(li)組織(zhi)(zhi)系(xi)統(tong)，使(shi)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)的(de)(de)(de)功(gong)能(neng)(neng)和(he)(he)目(mu)標(biao)逐步(bu)向具(ju)體(ti)(ti)轉化，實現(xian)在(zai)業(ye)(ye)務(wu)(wu)(wu)(wu)(wu)活(huo)動和(he)(he)財(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)活(huo)動中完(wan)成風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)(li)(li)的(de)(de)(de)目(mu)的(de)(de)(de)。

參考文獻：

篇9

中(zhong)(zhong)國大(da)型企(qi)(qi)業(ye)經(jing)(jing)營(ying)(ying)發(fa)(fa)(fa)展(zhan)所(suo)面(mian)(mian)臨(lin)的(de)(de)(de)問題(ti)：戰略(lve)落地(di)效(xiao)(xiao)果差(cha)，戰略(lve)績(ji)效(xiao)(xiao)評(ping)估(gu)(gu)不到位，重(zhong)戰略(lve)規劃(hua)輕戰略(lve)執行；以(yi)法律實體(ti)(ti)(ti)為(wei)(wei)對(dui)(dui)象(xiang)管(guan)(guan)(guan)(guan)(guan)理(li)(li)，整合(he)(he)效(xiao)(xiao)率低下(xia)；管(guan)(guan)(guan)(guan)(guan)理(li)(li)以(yi)職(zhi)(zhi)能(neng)(neng)部(bu)(bu)門為(wei)(wei)單位，而非以(yi)流程(cheng)(cheng)為(wei)(wei)核心；總(zong)部(bu)(bu)管(guan)(guan)(guan)(guan)(guan)控能(neng)(neng)力(li)弱，難以(yi)對(dui)(dui)集團(tuan)業(ye)務(wu)規劃(hua)、資(zi)源分配和(he)經(jing)(jing)營(ying)(ying)監(jian)(jian)(jian)控進行適當管(guan)(guan)(guan)(guan)(guan)理(li)(li)；人(ren)力(li)資(zi)源管(guan)(guan)(guan)(guan)(guan)理(li)(li)機(ji)制、績(ji)效(xiao)(xiao)考核機(ji)制；流程(cheng)(cheng)縱(zong)向、橫向梳理(li)(li)不順，管(guan)(guan)(guan)(guan)(guan)理(li)(li)界面(mian)(mian)模(mo)糊不清，管(guan)(guan)(guan)(guan)(guan)理(li)(li)標準體(ti)(ti)(ti)系(xi)(xi)繁雜(za)，制度(du)體(ti)(ti)(ti)系(xi)(xi)冗雜(za)；風(feng)(feng)險(xian)(xian)(xian)(xian)評(ping)估(gu)(gu)缺(que)乏系(xi)(xi)統(tong)性(xing)(xing)、全(quan)面(mian)(mian)性(xing)(xing)，風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)無法真正落地(di)；內(nei)部(bu)(bu)監(jian)(jian)(jian)督失效(xiao)(xiao)，只停留(liu)于結果的(de)(de)(de)事后審計(ji)，缺(que)乏事前、事中(zhong)(zhong)的(de)(de)(de)過(guo)程(cheng)(cheng)管(guan)(guan)(guan)(guan)(guan)理(li)(li)監(jian)(jian)(jian)督；IT整體(ti)(ti)(ti)規劃(hua)與管(guan)(guan)(guan)(guan)(guan)理(li)(li)提(ti)(ti)(ti)升整體(ti)(ti)(ti)步調不一致(zhi)，IT應用控制的(de)(de)(de)設計(ji)與風(feng)(feng)險(xian)(xian)(xian)(xian)評(ping)估(gu)(gu)結果未能(neng)(neng)有(you)效(xiao)(xiao)銜(xian)接。基(ji)于企(qi)(qi)業(ye)發(fa)(fa)(fa)展(zhan)所(suo)面(mian)(mian)臨(lin)的(de)(de)(de)各(ge)類問題(ti)，內(nei)外需求(qiu)使風(feng)(feng)控體(ti)(ti)(ti)系(xi)(xi)建設變得必(bi)要(yao)且迫切。2006年(nian)(nian)6月6日國資(zi)委(wei)印發(fa)(fa)(fa)《中(zhong)(zhong)央企(qi)(qi)業(ye)全(quan)面(mian)(mian)風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)指引》，指企(qi)(qi)業(ye)圍繞(rao)總(zong)體(ti)(ti)(ti)經(jing)(jing)營(ying)(ying)目標，通過(guo)在企(qi)(qi)業(ye)管(guan)(guan)(guan)(guan)(guan)理(li)(li)的(de)(de)(de)各(ge)個環(huan)節和(he)經(jing)(jing)營(ying)(ying)過(guo)程(cheng)(cheng)中(zhong)(zhong)執行風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)的(de)(de)(de)基(ji)本流程(cheng)(cheng)，培育良好的(de)(de)(de)風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)文化，建立(li)健全(quan)全(quan)面(mian)(mian)風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)體(ti)(ti)(ti)系(xi)(xi)，包括風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)策略(lve)、風(feng)(feng)險(xian)(xian)(xian)(xian)理(li)(li)財措施、風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)的(de)(de)(de)組織(zhi)職(zhi)(zhi)能(neng)(neng)體(ti)(ti)(ti)系(xi)(xi)、風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)信息(xi)系(xi)(xi)統(tong)和(he)內(nei)部(bu)(bu)控制系(xi)(xi)統(tong)（以(yi)下(xia)簡(jian)稱風(feng)(feng)控管(guan)(guan)(guan)(guan)(guan)理(li)(li)體(ti)(ti)(ti)系(xi)(xi)），從(cong)而為(wei)(wei)實現風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)的(de)(de)(de)總(zong)體(ti)(ti)(ti)目標提(ti)(ti)(ti)供合(he)(he)理(li)(li)保證的(de)(de)(de)過(guo)程(cheng)(cheng)和(he)方法。財政部(bu)(bu)、證監(jian)(jian)(jian)會、審計(ji)署(shu)、銀(yin)監(jian)(jian)(jian)會、保監(jian)(jian)(jian)會（“五部(bu)(bu)委(wei)”）于2008年(nian)(nian)6月28日和(he)2010年(nian)(nian)4月26日分別了(le)《企(qi)(qi)業(ye)內(nei)部(bu)(bu)控制基(ji)本規范(fan)》及配套指引，規定了(le)內(nei)控合(he)(he)規時間表。利益相關者對(dui)(dui)于企(qi)(qi)業(ye)建立(li)風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)體(ti)(ti)(ti)系(xi)(xi)的(de)(de)(de)審核要(yao)求(qiu)，對(dui)(dui)企(qi)(qi)業(ye)可能(neng)(neng)面(mian)(mian)臨(lin)的(de)(de)(de)風(feng)(feng)險(xian)(xian)(xian)(xian)進行全(quan)面(mian)(mian)、系(xi)(xi)統(tong)的(de)(de)(de)識別、評(ping)估(gu)(gu)以(yi)及應對(dui)(dui)。企(qi)(qi)業(ye)的(de)(de)(de)自身發(fa)(fa)(fa)展(zhan)需要(yao)、企(qi)(qi)業(ye)競爭力(li)是企(qi)(qi)業(ye)各(ge)種(zhong)能(neng)(neng)力(li)的(de)(de)(de)綜合(he)(he)體(ti)(ti)(ti)現，并非僅指企(qi)(qi)業(ye)的(de)(de)(de)盈利水平，而是表現為(wei)(wei)企(qi)(qi)業(ye)長(chang)期的(de)(de)(de)生存和(he)發(fa)(fa)(fa)展(zhan)能(neng)(neng)力(li)。提(ti)(ti)(ti)高(gao)企(qi)(qi)業(ye)競爭力(li)的(de)(de)(de)一個重(zhong)要(yao)方面(mian)(mian)就是要(yao)提(ti)(ti)(ti)高(gao)企(qi)(qi)業(ye)的(de)(de)(de)風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)控能(neng)(neng)力(li)。在內(nei)外部(bu)(bu)環(huan)境瞬(shun)息(xi)萬變的(de)(de)(de)情(qing)況(kuang)下(xia)，能(neng)(neng)否及時掌握風(feng)(feng)險(xian)(xian)(xian)(xian)信息(xi)并采取適當行動已經(jing)(jing)成為(wei)(wei)企(qi)(qi)業(ye)提(ti)(ti)(ti)高(gao)競爭力(li)的(de)(de)(de)必(bi)要(yao)條件，而風(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)信息(xi)化控制已經(jing)(jing)成為(wei)(wei)大(da)勢所(suo)趨。

2風(feng)控管理體系建立目標與企(qi)業(ye)需求(qiu)

為(wei)滿足外部(bu)(bu)(bu)(bu)監管(guan)和(he)管(guan)控(kong)(kong)要(yao)(yao)求，結合企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)多元(yuan)化(hua)戰(zhan)(zhan)略(lve)(lve)(lve)等(deng)特點，對(dui)(dui)(dui)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)全(quan)面(mian)(mian)(mian)(mian)內(nei)控(kong)(kong)及(ji)(ji)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)水(shui)平(ping)(ping)和(he)能(neng)力進行診斷和(he)優(you)化(hua)，加(jia)強內(nei)部(bu)(bu)(bu)(bu)管(guan)理(li)(li)(li)水(shui)平(ping)(ping)，防范企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)，圍繞企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)戰(zhan)(zhan)略(lve)(lve)(lve)經(jing)(jing)營(ying)目(mu)(mu)標(biao)，建(jian)(jian)(jian)(jian)立覆蓋企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)各(ge)(ge)業(ye)(ye)(ye)務、各(ge)(ge)部(bu)(bu)(bu)(bu)門的(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)識(shi)別、評估(gu)(gu)及(ji)(ji)應(ying)對(dui)(dui)(dui)機制，培養(yang)和(he)建(jian)(jian)(jian)(jian)立企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)內(nei)部(bu)(bu)(bu)(bu)的(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)控(kong)(kong)專業(ye)(ye)(ye)化(hua)人才(cai)隊伍，加(jia)強企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)合法合規經(jing)(jing)營(ying)。風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)信息化(hua)控(kong)(kong)制要(yao)(yao)求企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)流(liu)(liu)程(cheng)(cheng)規范、制度完(wan)善(shan)，對(dui)(dui)(dui)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)一些(xie)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)采(cai)取風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)預警及(ji)(ji)采(cai)用風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)應(ying)對(dui)(dui)(dui)措施(shi)(shi)，行業(ye)(ye)(ye)內(nei)部(bu)(bu)(bu)(bu)提出建(jian)(jian)(jian)(jian)立《全(quan)面(mian)(mian)(mian)(mian)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)和(he)內(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)制風(feng)(feng)(feng)(feng)(feng)(feng)控(kong)(kong)管(guan)理(li)(li)(li)體系(xi)(xi)》的(de)(de)理(li)(li)(li)念。2009年，集(ji)團(tuan)公司成(cheng)立風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)審(shen)(shen)計(ji)內(nei)控(kong)(kong)部(bu)(bu)(bu)(bu)門，下(xia)屬單位也相繼(ji)成(cheng)立風(feng)(feng)(feng)(feng)(feng)(feng)控(kong)(kong)審(shen)(shen)計(ji)部(bu)(bu)(bu)(bu)門，目(mu)(mu)的(de)(de)為(wei)了建(jian)(jian)(jian)(jian)立更好(hao)的(de)(de)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)，防止出現企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)戰(zhan)(zhan)略(lve)(lve)(lve)與(yu)(yu)經(jing)(jing)營(ying)層面(mian)(mian)(mian)(mian)的(de)(de)一些(xie)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)，借助國外的(de)(de)經(jing)(jing)營(ying)管(guan)理(li)(li)(li)思(si)想，提出風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)和(he)內(nei)控(kong)(kong)理(li)(li)(li)念。在企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)經(jing)(jing)營(ying)發(fa)(fa)展中(zhong)會面(mian)(mian)(mian)(mian)臨各(ge)(ge)種各(ge)(ge)樣的(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)，如在戰(zhan)(zhan)略(lve)(lve)(lve)層面(mian)(mian)(mian)(mian)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)需(xu)要(yao)(yao)投資(zi)一個新的(de)(de)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)，需(xu)要(yao)(yao)評估(gu)(gu)整個市場的(de)(de)定位，評估(gu)(gu)戰(zhan)(zhan)略(lve)(lve)(lve)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)、實(shi)施(shi)(shi)結果風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)、企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)資(zi)金流(liu)(liu)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)，決策層面(mian)(mian)(mian)(mian)的(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)、流(liu)(liu)程(cheng)(cheng)方面(mian)(mian)(mian)(mian)的(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)、生產過(guo)程(cheng)(cheng)中(zhong)進度風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)、質量風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)等(deng)等(deng)，這(zhe)些(xie)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)都是企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)所(suo)需(xu)要(yao)(yao)面(mian)(mian)(mian)(mian)臨的(de)(de)，怎樣規避這(zhe)些(xie)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)以(yi)及(ji)(ji)采(cai)取應(ying)對(dui)(dui)(dui)措施(shi)(shi)，盡量減少對(dui)(dui)(dui)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)的(de)(de)損失是建(jian)(jian)(jian)(jian)立風(feng)(feng)(feng)(feng)(feng)(feng)控(kong)(kong)體系(xi)(xi)的(de)(de)目(mu)(mu)標(biao)。當然也存在利好(hao)的(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)，如果對(dui)(dui)(dui)這(zhe)類風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)應(ying)對(dui)(dui)(dui)得當，對(dui)(dui)(dui)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)的(de)(de)發(fa)(fa)展反而是有利的(de)(de)。全(quan)面(mian)(mian)(mian)(mian)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)體系(xi)(xi)建(jian)(jian)(jian)(jian)設目(mu)(mu)標(biao)是建(jian)(jian)(jian)(jian)設以(yi)風(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)為(wei)導向、以(yi)內(nei)部(bu)(bu)(bu)(bu)控(kong)(kong)制和(he)內(nei)部(bu)(bu)(bu)(bu)審(shen)(shen)計(ji)為(wei)手(shou)段的(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)控(kong)(kong)體系(xi)(xi)，并通過(guo)信息化(hua)將風(feng)(feng)(feng)(feng)(feng)(feng)控(kong)(kong)體系(xi)(xi)與(yu)(yu)各(ge)(ge)價值(zhi)鏈(lian)活(huo)動和(he)管(guan)理(li)(li)(li)活(huo)動有機融(rong)合，提升企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)運(yun)營(ying)管(guan)控(kong)(kong)水(shui)平(ping)(ping)，保證企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)戰(zhan)(zhan)略(lve)(lve)(lve)經(jing)(jing)營(ying)目(mu)(mu)標(biao)落地。

3風控(kong)管理(li)體系建(jian)設(she)總體思路(lu)

傳統企(qi)(qi)(qi)業(ye)(ye)(ye)建立風(feng)(feng)控(kong)(kong)(kong)體系是(shi)以(yi)部(bu)(bu)門級(ji)(ji)需求(qiu)(qiu)為(wei)(wei)主、以(yi)企(qi)(qi)(qi)業(ye)(ye)(ye)風(feng)(feng)控(kong)(kong)(kong)主管(guan)部(bu)(bu)門為(wei)(wei)主，獨立完成各(ge)類風(feng)(feng)險(xian)(xian)(xian)評(ping)估，建立部(bu)(bu)門級(ji)(ji)風(feng)(feng)控(kong)(kong)(kong)體系，僅僅是(shi)風(feng)(feng)控(kong)(kong)(kong)審計部(bu)(bu)門的(de)(de)一(yi)個(ge)風(feng)(feng)險(xian)(xian)(xian)評(ping)估工作平臺，并(bing)未達到企(qi)(qi)(qi)業(ye)(ye)(ye)級(ji)(ji)防(fang)控(kong)(kong)(kong)目(mu)標，提升不了企(qi)(qi)(qi)業(ye)(ye)(ye)戰略(lve)(lve)高度。企(qi)(qi)(qi)業(ye)(ye)(ye)風(feng)(feng)險(xian)(xian)(xian)有戰略(lve)(lve)經營(ying)層面(mian)風(feng)(feng)險(xian)(xian)(xian)、資(zi)金(jin)風(feng)(feng)險(xian)(xian)(xian)、庫存風(feng)(feng)險(xian)(xian)(xian)、生產風(feng)(feng)險(xian)(xian)(xian)、IT風(feng)(feng)險(xian)(xian)(xian)、服務(wu)風(feng)(feng)險(xian)(xian)(xian)、交付風(feng)(feng)險(xian)(xian)(xian)等滲(shen)透在(zai)各(ge)個(ge)業(ye)(ye)(ye)務(wu)流(liu)程(cheng)中，只有各(ge)個(ge)業(ye)(ye)(ye)務(wu)部(bu)(bu)門知道(dao)各(ge)個(ge)業(ye)(ye)(ye)務(wu)的(de)(de)風(feng)(feng)險(xian)(xian)(xian)發生點，所有風(feng)(feng)險(xian)(xian)(xian)的(de)(de)監控(kong)(kong)(kong)需要各(ge)業(ye)(ye)(ye)務(wu)部(bu)(bu)門協(xie)調，由企(qi)(qi)(qi)業(ye)(ye)(ye)級(ji)(ji)風(feng)(feng)險(xian)(xian)(xian)控(kong)(kong)(kong)制部(bu)(bu)門統管(guan)，組成企(qi)(qi)(qi)業(ye)(ye)(ye)級(ji)(ji)風(feng)(feng)控(kong)(kong)(kong)團(tuan)隊，提高企(qi)(qi)(qi)業(ye)(ye)(ye)風(feng)(feng)險(xian)(xian)(xian)管(guan)控(kong)(kong)(kong)能力(li)。為(wei)(wei)了滿足企(qi)(qi)(qi)業(ye)(ye)(ye)的(de)(de)經營(ying)發展，需從部(bu)(bu)門級(ji)(ji)風(feng)(feng)控(kong)(kong)(kong)需求(qiu)(qiu)上升至企(qi)(qi)(qi)業(ye)(ye)(ye)級(ji)(ji)風(feng)(feng)控(kong)(kong)(kong)需求(qiu)(qiu)，驅動企(qi)(qi)(qi)業(ye)(ye)(ye)戰略(lve)(lve)目(mu)標，使企(qi)(qi)(qi)業(ye)(ye)(ye)業(ye)(ye)(ye)務(wu)流(liu)程(cheng)化(hua)(hua)，組織績(ji)效最大化(hua)(hua)，建立基于端對端流(liu)程(cheng)的(de)(de)業(ye)(ye)(ye)務(wu)協(xie)作和(he)信息共享，面(mian)向(xiang)企(qi)(qi)(qi)業(ye)(ye)(ye)級(ji)(ji)需求(qiu)(qiu)總體設計和(he)規劃企(qi)(qi)(qi)業(ye)(ye)(ye)風(feng)(feng)險(xian)(xian)(xian)控(kong)(kong)(kong)制管(guan)理體系。

控(kong)管理體(ti)系(xi)的建設(she)方法

做好企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)的風(feng)(feng)(feng)(feng)(feng)控(kong)管(guan)理(li)，實際(ji)上是(shi)(shi)對(dui)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)IT系(xi)(xi)(xi)(xi)統的治(zhi)理(li)和(he)(he)(he)改(gai)造過(guo)程，將風(feng)(feng)(feng)(feng)(feng)控(kong)點滲透(tou)到企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)信息系(xi)(xi)(xi)(xi)統中(zhong)，找到風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)點在何(he)處，分析哪些風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)是(shi)(shi)對(dui)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)影響最大的，哪些風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)是(shi)(shi)業(ye)(ye)(ye)(ye)務(wu)(wu)層面的，由公司風(feng)(feng)(feng)(feng)(feng)控(kong)管(guan)理(li)部(bu)門協調管(guan)理(li)。風(feng)(feng)(feng)(feng)(feng)控(kong)體(ti)(ti)系(xi)(xi)(xi)(xi)建(jian)(jian)設(she)(she)目標分為體(ti)(ti)系(xi)(xi)(xi)(xi)建(jian)(jian)設(she)(she)和(he)(he)(he)IT建(jian)(jian)設(she)(she)兩部(bu)分。首先企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)應(ying)明確風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)是(shi)(shi)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)全部(bu)門的事(shi)情，要培養企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)員工風(feng)(feng)(feng)(feng)(feng)控(kong)意識(shi)，沒(mei)有(you)風(feng)(feng)(feng)(feng)(feng)控(kong)意識(shi)，企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)制度不完善(shan)，業(ye)(ye)(ye)(ye)務(wu)(wu)流程不規(gui)范甚至(zhi)沒(mei)有(you)業(ye)(ye)(ye)(ye)務(wu)(wu)流程，都將影響企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)的經營戰(zhan)略。風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)管(guan)理(li)文(wen)化(hua)要貫穿至(zhi)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)各業(ye)(ye)(ye)(ye)務(wu)(wu)和(he)(he)(he)流程中(zhong)，完善(shan)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)各類制度、規(gui)范流程，梳理(li)出各類風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)點，企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)就(jiu)有(you)了(le)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)體(ti)(ti)系(xi)(xi)(xi)(xi)和(he)(he)(he)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)管(guan)理(li)文(wen)化(hua)，基于風(feng)(feng)(feng)(feng)(feng)控(kong)體(ti)(ti)系(xi)(xi)(xi)(xi)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)的合規(gui)性(xing)IT建(jian)(jian)設(she)(she)就(jiu)有(you)良好的基礎了(le)。從體(ti)(ti)系(xi)(xi)(xi)(xi)優化(hua)到IT系(xi)(xi)(xi)(xi)統固化(hua)：風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)監控(kong)預警與內部(bu)控(kong)制系(xi)(xi)(xi)(xi)統采用一(yi)套流程、不同視角的設(she)(she)計理(li)念(nian)，可在企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)戰(zhan)略管(guan)理(li)、科研生(sheng)產(chan)等各項活動中(zhong)，對(dui)各類風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)進行識(shi)別、評估(gu)、應(ying)對(dui)和(he)(he)(he)分析，通(tong)過(guo)數據集(ji)成提(ti)供實時動態(tai)的風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)監控(kong)預警。發揮IT技術對(dui)風(feng)(feng)(feng)(feng)(feng)控(kong)體(ti)(ti)系(xi)(xi)(xi)(xi)在各業(ye)(ye)(ye)(ye)務(wu)(wu)系(xi)(xi)(xi)(xi)滲透(tou)作用，力促營造依法合規(gui)、科學規(gui)范、風(feng)(feng)(feng)(feng)(feng)清氣(qi)正的運營氛圍，保障企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)的持續發展。

5風控管理體系(xi)的(de)藍圖(tu)設計、方案設計

圍繞企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)戰略(lve)(lve)流程(cheng)的(de)(de)(de)(de)(de)嵌入式管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)控(kong)(kong)(kong)體(ti)(ti)(ti)系(xi)，梳理(li)(li)(li)(li)(li)(li)(li)(li)(li)出各業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)點。風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)監(jian)控(kong)(kong)(kong)值(zhi)(zhi)、目(mu)標(biao)(biao)值(zhi)(zhi)、閥(fa)值(zhi)(zhi)和(he)(he)(he)(he)實際值(zhi)(zhi)都來源于(yu)(yu)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)。根(gen)據(ju)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)發展(zhan)階段，通過風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)控(kong)(kong)(kong)系(xi)統(tong)(tong)(tong)(tong)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)數(shu)據(ju)的(de)(de)(de)(de)(de)準(zhun)確性(xing)得(de)到(dao)保證(zheng)，風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)指標(biao)(biao)的(de)(de)(de)(de)(de)合(he)理(li)(li)(li)(li)(li)(li)(li)(li)(li)性(xing)、監(jian)控(kong)(kong)(kong)預警(jing)模型和(he)(he)(he)(he)算法(fa)得(de)到(dao)規(gui)范，實現(xian)(xian)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)智(zhi)能(neng)(neng)(neng)監(jian)控(kong)(kong)(kong)；企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)領(ling)導層所關(guan)(guan)(guan)注的(de)(de)(de)(de)(de)各個(ge)層面的(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)展(zhan)示界面清晰、快捷(jie)；企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)點明確；風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)評(ping)(ping)估、預警(jing)準(zhun)確及(ji)(ji)(ji)時(shi)；為決(jue)策及(ji)(ji)(ji)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)層提(ti)(ti)供(gong)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)控(kong)(kong)(kong)主題，使風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)控(kong)(kong)(kong)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)內(nei)(nei)(nei)(nei)閉環(huan)流轉，提(ti)(ti)高(gao)(gao)工(gong)作(zuo)效(xiao)(xiao)率(lv)。經過大量的(de)(de)(de)(de)(de)閉環(huan)運行，企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)預警(jing)模型才(cai)能(neng)(neng)(neng)逐步完善，基于(yu)(yu)模型創建(jian)(jian)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)指標(biao)(biao)，才(cai)能(neng)(neng)(neng)實現(xian)(xian)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)智(zhi)能(neng)(neng)(neng)監(jian)控(kong)(kong)(kong)。風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)控(kong)(kong)(kong)體(ti)(ti)(ti)系(xi)建(jian)(jian)設(she)(she)藍(lan)圖設(she)(she)計(ji)使風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)-內(nei)(nei)(nei)(nei)控(kong)(kong)(kong)-審(shen)計(ji)有(you)(you)機結(jie)合(he)，在(zai)各項(xiang)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)活動中管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)控(kong)(kong)(kong)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)。風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)控(kong)(kong)(kong)體(ti)(ti)(ti)系(xi)的(de)(de)(de)(de)(de)建(jian)(jian)設(she)(she)從企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)戰略(lve)(lve)目(mu)標(biao)(biao)出發，梳理(li)(li)(li)(li)(li)(li)(li)(li)(li)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)架(jia)構，考慮影(ying)響戰略(lve)(lve)目(mu)標(biao)(biao)實現(xian)(xian)的(de)(de)(de)(de)(de)各風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)領(ling)域，在(zai)此基礎上設(she)(she)計(ji)支撐(cheng)戰略(lve)(lve)目(mu)標(biao)(biao)實現(xian)(xian)的(de)(de)(de)(de)(de)內(nei)(nei)(nei)(nei)控(kong)(kong)(kong)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)流程(cheng)及(ji)(ji)(ji)具(ju)體(ti)(ti)(ti)控(kong)(kong)(kong)制措施。風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)控(kong)(kong)(kong)體(ti)(ti)(ti)系(xi)的(de)(de)(de)(de)(de)建(jian)(jian)設(she)(she)應(ying)(ying)將企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)已有(you)(you)的(de)(de)(de)(de)(de)應(ying)(ying)用系(xi)統(tong)(tong)(tong)(tong)與(yu)(yu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)控(kong)(kong)(kong)系(xi)統(tong)(tong)(tong)(tong)集(ji)成設(she)(she)計(ji)。企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)控(kong)(kong)(kong)體(ti)(ti)(ti)系(xi)的(de)(de)(de)(de)(de)建(jian)(jian)設(she)(she)，實際也是(shi)(shi)對(dui)(dui)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)IT系(xi)統(tong)(tong)(tong)(tong)的(de)(de)(de)(de)(de)治理(li)(li)(li)(li)(li)(li)(li)(li)(li)和(he)(he)(he)(he)改(gai)造，將風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)點滲透到(dao)各個(ge)相(xiang)關(guan)(guan)(guan)系(xi)統(tong)(tong)(tong)(tong)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)點，通過風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)控(kong)(kong)(kong)系(xi)統(tong)(tong)(tong)(tong)也業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)系(xi)統(tong)(tong)(tong)(tong)關(guan)(guan)(guan)聯，達到(dao)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)控(kong)(kong)(kong)目(mu)標(biao)(biao)。全(quan)面風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)框架(jia)是(shi)(shi)：風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)體(ti)(ti)(ti)系(xi)-風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)文(wen)(wen)(wen)化(hua)(hua)(hua)-風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)組織職(zhi)(zhi)能(neng)(neng)(neng)體(ti)(ti)(ti)系(xi)-內(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)制系(xi)統(tong)(tong)(tong)(tong)-風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)信(xin)(xin)息系(xi)統(tong)(tong)(tong)(tong)-風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)績效(xiao)(xiao)考核。風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)體(ti)(ti)(ti)系(xi)———風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)文(wen)(wen)(wen)化(hua)(hua)(hua)是(shi)(shi)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)文(wen)(wen)(wen)化(hua)(hua)(hua)的(de)(de)(de)(de)(de)一(yi)個(ge)重(zhong)要部(bu)(bu)分，風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)文(wen)(wen)(wen)化(hua)(hua)(hua)的(de)(de)(de)(de)(de)建(jian)(jian)設(she)(she)應(ying)(ying)融入企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)文(wen)(wen)(wen)化(hua)(hua)(hua)建(jian)(jian)設(she)(she)全(quan)過程(cheng)，將風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)意識(shi)轉化(hua)(hua)(hua)為員(yuan)(yuan)工(gong)的(de)(de)(de)(de)(de)共同認識(shi)和(he)(he)(he)(he)自覺行動，促(cu)進(jin)(jin)(jin)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)建(jian)(jian)立系(xi)統(tong)(tong)(tong)(tong)、規(gui)范、高(gao)(gao)效(xiao)(xiao)的(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)機制。風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)文(wen)(wen)(wen)化(hua)(hua)(hua)需(xu)在(zai)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)內(nei)(nei)(nei)(nei)部(bu)(bu)形成共同的(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)語(yu)言，在(zai)各個(ge)層面營造風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)文(wen)(wen)(wen)化(hua)(hua)(hua)氛圍。風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)文(wen)(wen)(wen)化(hua)(hua)(hua)建(jian)(jian)設(she)(she)應(ying)(ying)與(yu)(yu)薪酬制度和(he)(he)(he)(he)人(ren)事制度相(xiang)結(jie)合(he)，有(you)(you)利于(yu)(yu)增(zeng)強各級管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)人(ren)員(yuan)(yuan)特(te)別是(shi)(shi)高(gao)(gao)級管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)人(ren)員(yuan)(yuan)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)意識(shi)。建(jian)(jian)立重(zhong)要管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)及(ji)(ji)(ji)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)流程(cheng)、風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)控(kong)(kong)(kong)制點的(de)(de)(de)(de)(de)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)人(ren)員(yuan)(yuan)和(he)(he)(he)(he)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)操作(zuo)人(ren)員(yuan)(yuan)崗前風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)培訓(xun)(xun)制度。采取多(duo)種途經和(he)(he)(he)(he)形式，加強對(dui)(dui)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)理(li)(li)(li)(li)(li)(li)(li)(li)(li)念(nian)、知識(shi)、流程(cheng)、管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)控(kong)(kong)(kong)核心內(nei)(nei)(nei)(nei)容的(de)(de)(de)(de)(de)培訓(xun)(xun)，培養(yang)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)人(ren)才(cai)，培育(yu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)文(wen)(wen)(wen)化(hua)(hua)(hua)。風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)體(ti)(ti)(ti)系(xi)———風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)組織職(zhi)(zhi)能(neng)(neng)(neng)體(ti)(ti)(ti)系(xi)第一(yi)道(dao)(dao)防線(xian)(xian)，有(you)(you)關(guan)(guan)(guan)職(zhi)(zhi)能(neng)(neng)(neng)部(bu)(bu)門(men)(men)(men)和(he)(he)(he)(he)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)單位。提(ti)(ti)出這道(dao)(dao)防線(xian)(xian)，最大好處是(shi)(shi)把(ba)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)的(de)(de)(de)(de)(de)手(shou)段和(he)(he)(he)(he)內(nei)(nei)(nei)(nei)控(kong)(kong)(kong)程(cheng)序(xu)融入到(dao)了企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)各業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)單位的(de)(de)(de)(de)(de)工(gong)作(zuo)與(yu)(yu)流程(cheng)中，防止(zhi)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)與(yu)(yu)各業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)單位的(de)(de)(de)(de)(de)工(gong)作(zuo)脫(tuo)節，搞“兩(liang)張皮”。第二道(dao)(dao)防線(xian)(xian)，專(zhuan)職(zhi)(zhi)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)職(zhi)(zhi)能(neng)(neng)(neng)部(bu)(bu)門(men)(men)(men)和(he)(he)(he)(he)董事會下設(she)(she)的(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)委員(yuan)(yuan)會。在(zai)進(jin)(jin)(jin)入全(quan)面風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)階段，設(she)(she)立這道(dao)(dao)防線(xian)(xian)，有(you)(you)利于(yu)(yu)統(tong)(tong)(tong)(tong)一(yi)組織領(ling)導，統(tong)(tong)(tong)(tong)一(yi)策略(lve)(lve)與(yu)(yu)標(biao)(biao)準(zhun)，共享人(ren)力資源。第三道(dao)(dao)防線(xian)(xian)，審(shen)計(ji)委員(yuan)(yuan)會、內(nei)(nei)(nei)(nei)部(bu)(bu)審(shen)計(ji)部(bu)(bu)門(men)(men)(men)。風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)體(ti)(ti)(ti)系(xi)———內(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)制系(xi)統(tong)(tong)(tong)(tong)從企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)戰略(lve)(lve)出發，以風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)為導向，通過評(ping)(ping)估、改(gai)善與(yu)(yu)提(ti)(ti)升、監(jian)督的(de)(de)(de)(de)(de)方(fang)(fang)法(fa)維護公司(si)內(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)制系(xi)統(tong)(tong)(tong)(tong)的(de)(de)(de)(de)(de)有(you)(you)效(xiao)(xiao)運作(zuo)，實現(xian)(xian)內(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)(kong)(kong)制的(de)(de)(de)(de)(de)五個(ge)目(mu)標(biao)(biao)：合(he)理(li)(li)(li)(li)(li)(li)(li)(li)(li)保證(zheng)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)經營管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)合(he)法(fa)合(he)規(gui)、資產安(an)全(quan)、財務(wu)(wu)(wu)(wu)(wu)報(bao)(bao)告(gao)及(ji)(ji)(ji)相(xiang)關(guan)(guan)(guan)信(xin)(xin)息真(zhen)實完整，提(ti)(ti)高(gao)(gao)經營效(xiao)(xiao)率(lv)和(he)(he)(he)(he)效(xiao)(xiao)果，促(cu)進(jin)(jin)(jin)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)實現(xian)(xian)發展(zhan)戰略(lve)(lve)。風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)體(ti)(ti)(ti)系(xi)———風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)信(xin)(xin)息系(xi)統(tong)(tong)(tong)(tong)：風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)信(xin)(xin)息系(xi)統(tong)(tong)(tong)(tong)需(xu)包(bao)括信(xin)(xin)息的(de)(de)(de)(de)(de)采集(ji)、存儲(chu)、加工(gong)、分析(xi)、測(ce)試(shi)、傳(chuan)遞、報(bao)(bao)告(gao)、披露等。風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)體(ti)(ti)(ti)系(xi)———風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)績效(xiao)(xiao)考核,各有(you)(you)關(guan)(guan)(guan)部(bu)(bu)門(men)(men)(men)和(he)(he)(he)(he)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)單位應(ying)(ying)定(ding)期對(dui)(dui)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)工(gong)作(zuo)進(jin)(jin)(jin)行自查和(he)(he)(he)(he)檢驗(yan)，及(ji)(ji)(ji)時(shi)發現(xian)(xian)缺(que)陷并改(gai)進(jin)(jin)(jin)，其檢查、檢驗(yan)報(bao)(bao)告(gao)應(ying)(ying)及(ji)(ji)(ji)時(shi)報(bao)(bao)送(song)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)職(zhi)(zhi)能(neng)(neng)(neng)部(bu)(bu)門(men)(men)(men)；企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)職(zhi)(zhi)能(neng)(neng)(neng)部(bu)(bu)門(men)(men)(men)應(ying)(ying)定(ding)期對(dui)(dui)各部(bu)(bu)門(men)(men)(men)和(he)(he)(he)(he)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)單位風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)工(gong)作(zuo)實施情況(kuang)和(he)(he)(he)(he)有(you)(you)效(xiao)(xiao)性(xing)進(jin)(jin)(jin)行檢查和(he)(he)(he)(he)檢驗(yan)，對(dui)(dui)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)策略(lve)(lve)進(jin)(jin)(jin)行評(ping)(ping)估，對(dui)(dui)跨部(bu)(bu)門(men)(men)(men)和(he)(he)(he)(he)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)單位的(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)解(jie)決(jue)方(fang)(fang)案進(jin)(jin)(jin)行評(ping)(ping)價(jia)，提(ti)(ti)出調(diao)整或改(gai)進(jin)(jin)(jin)建(jian)(jian)議(yi)，出具(ju)評(ping)(ping)價(jia)和(he)(he)(he)(he)建(jian)(jian)議(yi)報(bao)(bao)告(gao)，及(ji)(ji)(ji)時(shi)報(bao)(bao)送(song)企(qi)(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)總(zong)經理(li)(li)(li)(li)(li)(li)(li)(li)(li)或其委托分管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)工(gong)作(zuo)的(de)(de)(de)(de)(de)高(gao)(gao)級管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)人(ren)員(yuan)(yuan)；建(jian)(jian)立內(nei)(nei)(nei)(nei)控(kong)(kong)(kong)考核評(ping)(ping)價(jia)制度，把(ba)各業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)單位風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)執行情況(kuang)與(yu)(yu)績效(xiao)(xiao)薪酬掛鉤。

6結論

篇10

關(guan)鍵(jian)詞：建設工程(cheng)項(xiang)目 風(feng)險管理 審計

開(kai)展建(jian)設(she)工(gong)程(cheng)(cheng)項(xiang)目(mu)風(feng)(feng)(feng)險(xian)(xian)管理審(shen)(shen)(shen)計(ji)(ji)既是落實國資(zi)委關于“中央(yang)企業開(kai)展全面風(feng)(feng)(feng)險(xian)(xian)管理指引(yin)”精神的(de)需(xu)要(yao)，也是建(jian)設(she)工(gong)程(cheng)(cheng)項(xiang)目(mu)安全運行的(de)內在(zai)(zai)要(yao)求(qiu)，其意(yi)義(yi)無(wu)疑是十分重大的(de)。但(dan)建(jian)設(she)工(gong)程(cheng)(cheng)項(xiang)目(mu)風(feng)(feng)(feng)險(xian)(xian)管理審(shen)(shen)(shen)計(ji)(ji)是一(yi)(yi)(yi)個全新的(de)審(shen)(shen)(shen)計(ji)(ji)課題(ti)(ti)，涉及了(le)(le)多個學科領域的(de)內容(rong)(rong)，在(zai)(zai)廣泛意(yi)義(yi)上(shang)，風(feng)(feng)(feng)險(xian)(xian)無(wu)處不(bu)在(zai)(zai)，但(dan)如果(guo)把建(jian)設(she)工(gong)程(cheng)(cheng)項(xiang)目(mu)風(feng)(feng)(feng)險(xian)(xian)管理審(shen)(shen)(shen)計(ji)(ji)搞成(cheng)一(yi)(yi)(yi)個包羅萬象的(de)工(gong)作，或者(zhe)演變成(cheng)其它的(de)專項(xiang)審(shen)(shen)(shen)計(ji)(ji)，就(jiu)失去了(le)(le)它本來的(de)意(yi)義(yi)。在(zai)(zai)目(mu)前狀況(kuang)下，開(kai)展該項(xiang)審(shen)(shen)(shen)計(ji)(ji)的(de)一(yi)(yi)(yi)個十分重要(yao)的(de)工(gong)作就(jiu)是要(yao)理順(shun)審(shen)(shen)(shen)計(ji)(ji)頭緒(xu)，明確審(shen)(shen)(shen)計(ji)(ji)的(de)內容(rong)(rong)和程(cheng)(cheng)序，因為這個問題(ti)(ti)不(bu)搞清楚，建(jian)設(she)工(gong)程(cheng)(cheng)項(xiang)目(mu)風(feng)(feng)(feng)險(xian)(xian)管理審(shen)(shen)(shen)計(ji)(ji)難免會荒(huang)腔(qiang)走板(ban)，或者(zhe)主(zhu)次顛倒。

一、建(jian)設工程項目風(feng)險管理審計的內容與對象(xiang)

（一）關于(yu)審計(ji)內容(rong)

建設(she)(she)(she)工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)項(xiang)(xiang)(xiang)(xiang)目(mu)包括了從(cong)規劃、立(li)(li)項(xiang)(xiang)(xiang)(xiang)、設(she)(she)(she)計(ji)(ji)(ji)、招投(tou)標、合同、施(shi)工(gong)(gong)、物資采購，以及(ji)竣(jun)工(gong)(gong)驗收(shou)等一(yi)系列(lie)重要(yao)(yao)過(guo)程(cheng)(cheng)(cheng)(cheng)(cheng)，是(shi)否(fou)(fou)每一(yi)個(ge)(ge)過(guo)程(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)風(feng)(feng)(feng)(feng)險(xian)(xian)問(wen)題都納入(ru)審計(ji)(ji)(ji)的(de)(de)(de)內(nei)容(rong)(rong)(rong)，或者(zhe)說都作為重點審計(ji)(ji)(ji)內(nei)容(rong)(rong)(rong)，這要(yao)(yao)對項(xiang)(xiang)(xiang)(xiang)目(mu)本身(shen)情況、工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)項(xiang)(xiang)(xiang)(xiang)目(mu)各個(ge)(ge)階段的(de)(de)(de)風(feng)(feng)(feng)(feng)險(xian)(xian)特征(zheng)，以及(ji)風(feng)(feng)(feng)(feng)險(xian)(xian)管理審計(ji)(ji)(ji)的(de)(de)(de)內(nei)在要(yao)(yao)求等方面(mian)進(jin)行認真的(de)(de)(de)分析。首先，就廣泛意義(yi)而(er)言，工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)項(xiang)(xiang)(xiang)(xiang)目(mu)的(de)(de)(de)規劃、立(li)(li)項(xiang)(xiang)(xiang)(xiang)這二個(ge)(ge)階段的(de)(de)(de)風(feng)(feng)(feng)(feng)險(xian)(xian)無疑是(shi)工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)項(xiang)(xiang)(xiang)(xiang)目(mu)最大的(de)(de)(de)風(feng)(feng)(feng)(feng)險(xian)(xian)之(zhi)一(yi)，但是(shi)，這些風(feng)(feng)(feng)(feng)險(xian)(xian)不但受(shou)更高層次的(de)(de)(de)發(fa)展規劃和(he)(he)投(tou)資戰(zhan)略決策的(de)(de)(de)約束(shu)，而(er)且受(shou)國家宏觀(guan)經濟(ji)政策的(de)(de)(de)制約，項(xiang)(xiang)(xiang)(xiang)目(mu)規劃和(he)(he)立(li)(li)項(xiang)(xiang)(xiang)(xiang)的(de)(de)(de)風(feng)(feng)(feng)(feng)險(xian)(xian)是(shi)經濟(ji)發(fa)展過(guo)程(cheng)(cheng)(cheng)(cheng)(cheng)中所(suo)必須面(mian)臨的(de)(de)(de)風(feng)(feng)(feng)(feng)險(xian)(xian)，它(ta)不由項(xiang)(xiang)(xiang)(xiang)目(mu)本身(shen)的(de)(de)(de)建設(she)(she)(she)或施(shi)工(gong)(gong)過(guo)程(cheng)(cheng)(cheng)(cheng)(cheng)來決定(ding)，因此規劃和(he)(he)立(li)(li)項(xiang)(xiang)(xiang)(xiang)本身(shen)不構(gou)成(cheng)建設(she)(she)(she)工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)項(xiang)(xiang)(xiang)(xiang)目(mu)風(feng)(feng)(feng)(feng)險(xian)(xian)管理內(nei)部審計(ji)(ji)(ji)的(de)(de)(de)內(nei)容(rong)(rong)(rong)，而(er)是(shi)構(gou)成(cheng)審計(ji)(ji)(ji)過(guo)程(cheng)(cheng)(cheng)(cheng)(cheng)中需要(yao)(yao)關(guan)注(zhu)的(de)(de)(de)影響因子。其次，項(xiang)(xiang)(xiang)(xiang)目(mu)設(she)(she)(she)計(ji)(ji)(ji)階段對工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)項(xiang)(xiang)(xiang)(xiang)目(mu)產生(sheng)的(de)(de)(de)主(zhu)(zhu)要(yao)(yao)風(feng)(feng)(feng)(feng)險(xian)(xian)是(shi)項(xiang)(xiang)(xiang)(xiang)目(mu)的(de)(de)(de)設(she)(she)(she)計(ji)(ji)(ji)標準(zhun)問(wen)題，它(ta)影到(dao)項(xiang)(xiang)(xiang)(xiang)目(mu)的(de)(de)(de)防災抗(kang)災能力(li)和(he)(he)投(tou)資收(shou)益能力(li)，而(er)設(she)(she)(she)計(ji)(ji)(ji)標準(zhun)又主(zhu)(zhu)要(yao)(yao)受(shou)項(xiang)(xiang)(xiang)(xiang)目(mu)規劃（地方經濟(ji)發(fa)展有(you)聯(lian)系）和(he)(he)立(li)(li)項(xiang)(xiang)(xiang)(xiang)的(de)(de)(de)約束(shu)，因此，項(xiang)(xiang)(xiang)(xiang)目(mu)設(she)(she)(she)計(ji)(ji)(ji)標準(zhun)也不構(gou)成(cheng)項(xiang)(xiang)(xiang)(xiang)目(mu)風(feng)(feng)(feng)(feng)險(xian)(xian)管理審計(ji)(ji)(ji)的(de)(de)(de)主(zhu)(zhu)要(yao)(yao)內(nei)容(rong)(rong)(rong)，但是(shi)否(fou)(fou)按標準(zhun)進(jin)行設(she)(she)(she)計(ji)(ji)(ji)是(shi)審計(ji)(ji)(ji)關(guan)心的(de)(de)(de)主(zhu)(zhu)要(yao)(yao)問(wen)題。另外，項(xiang)(xiang)(xiang)(xiang)目(mu)設(she)(she)(she)計(ji)(ji)(ji)在整個(ge)(ge)建設(she)(she)(she)施(shi)工(gong)(gong)過(guo)程(cheng)(cheng)(cheng)(cheng)(cheng)中具有(you)較(jiao)強的(de)(de)(de)動態(tai)特征(zheng)，所(suo)以涉及(ji)到(dao)項(xiang)(xiang)(xiang)(xiang)目(mu)設(she)(she)(she)計(ji)(ji)(ji)變更和(he)(he)設(she)(she)(she)計(ji)(ji)(ji)過(guo)程(cheng)(cheng)(cheng)(cheng)(cheng)中的(de)(de)(de)不確(que)定(ding)性(xing)是(shi)審計(ji)(ji)(ji)的(de)(de)(de)重要(yao)(yao)內(nei)容(rong)(rong)(rong)。

根據前面的(de)(de)分析(xi)，這(zhe)(zhe)(zhe)里可以對建(jian)設(she)(she)(she)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)項(xiang)目(mu)風(feng)險(xian)(xian)作如下(xia)定義(yi)(yi)：它是(shi)指建(jian)設(she)(she)(she)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)項(xiang)目(mu)從(cong)(cong)設(she)(she)(she)計、招投標(biao)(biao)、合同(tong)、物(wu)資采(cai)購、施工(gong)(gong)(gong)、竣工(gong)(gong)(gong)驗(yan)收等這(zhe)(zhe)(zhe)一系列(lie)過程(cheng)(cheng)(cheng)中(zhong)，由(you)于未來的(de)(de)不(bu)(bu)(bu)確(que)(que)定性(xing)(xing)對項(xiang)目(mu)的(de)(de)質量(liang)、工(gong)(gong)(gong)期、事(shi)(shi)故(gu)責任體(ti)系和(he)防(fang)災(zai)體(ti)系的(de)(de)安(an)全目(mu)標(biao)(biao)的(de)(de)影響以及由(you)此引起(qi)的(de)(de)法(fa)律(lv)(lv)責任。這(zhe)(zhe)(zhe)個(ge)(ge)定義(yi)(yi)包含了(le)下(xia)列(lie)幾個(ge)(ge)要點(dian)：第(di)一，有限時(shi)期；風(feng)險(xian)(xian)發生(sheng)在項(xiang)目(mu)從(cong)(cong)設(she)(she)(she)計到竣工(gong)(gong)(gong)驗(yan)收整個(ge)(ge)建(jian)設(she)(she)(she)施工(gong)(gong)(gong)期間，它不(bu)(bu)(bu)包括項(xiang)目(mu)規劃、立項(xiang)和(he)交付使(shi)用這(zhe)(zhe)(zhe)三個(ge)(ge)階段。第(di)二，包括了(le)純粹風(feng)險(xian)(xian)和(he)機會風(feng)險(xian)(xian)；在大部份的(de)(de)文獻中(zhong)，把風(feng)險(xian)(xian)定義(yi)(yi)為損失的(de)(de)不(bu)(bu)(bu)確(que)(que)定性(xing)(xing)，排除了(le)機會風(feng)險(xian)(xian)，這(zhe)(zhe)(zhe)與(yu)國資委的(de)(de)關(guan)于風(feng)險(xian)(xian)的(de)(de)定義(yi)(yi)有很大出(chu)入。第(di)三，強調的(de)(de)是(shi)不(bu)(bu)(bu)確(que)(que)定性(xing)(xing)；對于確(que)(que)定性(xing)(xing)的(de)(de)損失或收益(yi)，就不(bu)(bu)(bu)能再當成風(feng)險(xian)(xian)問題。第(di)四，約(yue)束目(mu)標(biao)(biao)的(de)(de)有限性(xing)(xing)；一方(fang)面，每(mei)個(ge)(ge)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)項(xiang)目(mu)從(cong)(cong)不(bu)(bu)(bu)同(tong)的(de)(de)視角出(chu)發會有不(bu)(bu)(bu)同(tong)的(de)(de)目(mu)標(biao)(biao)，另(ling)一方(fang)面，對于一個(ge)(ge)建(jian)設(she)(she)(she)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)項(xiang)目(mu)，風(feng)險(xian)(xian)無(wu)(wu)處不(bu)(bu)(bu)在，無(wu)(wu)時(shi)不(bu)(bu)(bu)在，上述定義(yi)(yi)將風(feng)險(xian)(xian)約(yue)束于建(jian)設(she)(she)(she)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)項(xiang)目(mu)的(de)(de)質量(liang)、工(gong)(gong)(gong)期、事(shi)(shi)故(gu)責任和(he)防(fang)災(zai)四個(ge)(ge)基本目(mu)標(biao)(biao)，盡管這(zhe)(zhe)(zhe)四個(ge)(ge)目(mu)標(biao)(biao)之間會有一定的(de)(de)因果關(guan)系和(he)交叉關(guan)系，但這(zhe)(zhe)(zhe)樣定義(yi)(yi)仍然是(shi)有意義(yi)(yi)的(de)(de)，它不(bu)(bu)(bu)僅反映了(le)建(jian)設(she)(she)(she)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)項(xiang)目(mu)自身的(de)(de)特征，也使(shi)風(feng)險(xian)(xian)管理審(shen)計目(mu)標(biao)(biao)更趨明確(que)(que)。第(di)五(wu)，重(zhong)視法(fa)律(lv)(lv)責任所產生(sheng)的(de)(de)風(feng)險(xian)(xian)問題；法(fa)律(lv)(lv)責任貫穿了(le)整個(ge)(ge)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)項(xiang)目(mu)的(de)(de)建(jian)設(she)(she)(she)周期。

（二）關于審計對象

首先(xian)，要(yao)分清(qing)風(feng)(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)與風(feng)(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)的(de)(de)(de)區(qu)別，也就(jiu)是(shi)(shi)(shi)說審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)的(de)(de)(de)對(dui)象是(shi)(shi)(shi)風(feng)(feng)(feng)(feng)險(xian)還是(shi)(shi)(shi)風(feng)(feng)(feng)(feng)險(xian)的(de)(de)(de)管(guan)(guan)(guan)理(li)(li)(li)(li)。由于審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)本身就(jiu)具(ju)有(you)管(guan)(guan)(guan)理(li)(li)(li)(li)職(zhi)(zhi)(zhi)能(neng)(neng)，如果(guo)不能(neng)(neng)準確區(qu)分風(feng)(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)與風(feng)(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)，難免會(hui)使工(gong)(gong)作重復低效乃至于d俎代皰。按照國資委(wei)在“中(zhong)央企(qi)業全面風(feng)(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)指引”的(de)(de)(de)第(di)十(shi)條要(yao)求，具(ju)備條件的(de)(de)(de)企(qi)業可(ke)建立(li)風(feng)(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)三道(dao)防線，即各有(you)關職(zhi)(zhi)(zhi)能(neng)(neng)部(bu)(bu)門(men)(men)和(he)業務單位為(wei)第(di)一道(dao)防線；風(feng)(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)職(zhi)(zhi)(zhi)能(neng)(neng)部(bu)(bu)門(men)(men)和(he)董事(shi)會(hui)下設的(de)(de)(de)風(feng)(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)委(wei)員會(hui)為(wei)第(di)二道(dao)防線；內(nei)部(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)部(bu)(bu)門(men)(men)和(he)董事(shi)會(hui)下設的(de)(de)(de)審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)委(wei)員會(hui)為(wei)第(di)三道(dao)防線。由此(ci)可(ke)以看出，風(feng)(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)是(shi)(shi)(shi)內(nei)部(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)部(bu)(bu)門(men)(men)自身承擔的(de)(de)(de)工(gong)(gong)作之一。內(nei)部(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)部(bu)(bu)門(men)(men)從(cong)事(shi)風(feng)(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)，區(qu)別在于內(nei)部(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)是(shi)(shi)(shi)對(dui)風(feng)(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)的(de)(de)(de)職(zhi)(zhi)(zhi)能(neng)(neng)部(bu)(bu)門(men)(men)和(he)業務單位所從(cong)事(shi)的(de)(de)(de)風(feng)(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)工(gong)(gong)作進行(xing)監督和(he)評價，或者說內(nei)部(bu)(bu)審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)更強調的(de)(de)(de)是(shi)(shi)(shi)，對(dui)這些(xie)職(zhi)(zhi)(zhi)能(neng)(neng)部(bu)(bu)門(men)(men)和(he)業務單位的(de)(de)(de)風(feng)(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)工(gong)(gong)作中(zhong)的(de)(de)(de)不確定性(xing)進行(xing)管(guan)(guan)(guan)理(li)(li)(li)(li)，從(cong)這個(ge)意(yi)義上(shang)(shang)說，風(feng)(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)是(shi)(shi)(shi)風(feng)(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)的(de)(de)(de)風(feng)(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)。因(yin)此(ci)，風(feng)(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)與風(feng)(feng)(feng)(feng)險(xian)管(guan)(guan)(guan)理(li)(li)(li)(li)審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)是(shi)(shi)(shi)同(tong)一管(guan)(guan)(guan)理(li)(li)(li)(li)過程在不同(tong)層次上(shang)(shang)的(de)(de)(de)反(fan)映(ying)。

其次(ci)，要(yao)注(zhu)意建設工(gong)(gong)程(cheng)項(xiang)(xiang)(xiang)目(mu)風險管(guan)(guan)(guan)(guan)理(li)審計(ji)與建設工(gong)(gong)程(cheng)項(xiang)(xiang)(xiang)目(mu)審計(ji)的(de)(de)(de)區別。建設工(gong)(gong)程(cheng)項(xiang)(xiang)(xiang)目(mu)審計(ji)是(shi)(shi)(shi)(shi)對(dui)工(gong)(gong)程(cheng)項(xiang)(xiang)(xiang)目(mu)管(guan)(guan)(guan)(guan)理(li)全過程(cheng)經(jing)濟(ji)活(huo)動的(de)(de)(de)真(zhen)實性(xing)、合(he)法(fa)(fa)性(xing)和(he)效(xiao)(xiao)益性(xing)進(jin)行監督(du)、評價(jia)和(he)審核；它強調的(de)(de)(de)是(shi)(shi)(shi)(shi)真(zhen)實性(xing)、合(he)法(fa)(fa)性(xing)和(he)效(xiao)(xiao)益性(xing)問(wen)題，關(guan)注(zhu)的(de)(de)(de)對(dui)象(xiang)是(shi)(shi)(shi)(shi)項(xiang)(xiang)(xiang)目(mu)建設過程(cheng)的(de)(de)(de)中(zhong)各項(xiang)(xiang)(xiang)經(jing)濟(ji)活(huo)動。而建設工(gong)(gong)程(cheng)項(xiang)(xiang)(xiang)目(mu)風險管(guan)(guan)(guan)(guan)理(li)審計(ji)強調的(de)(de)(de)是(shi)(shi)(shi)(shi)管(guan)(guan)(guan)(guan)理(li)活(huo)動的(de)(de)(de)充(chong)分性(xing)、存(cun)在性(xing)和(he)有效(xiao)(xiao)性(xing)問(wen)題，關(guan)注(zhu)對(dui)象(xiang)是(shi)(shi)(shi)(shi)各項(xiang)(xiang)(xiang)經(jing)濟(ji)活(huo)動不確定(ding)性(xing)的(de)(de)(de)管(guan)(guan)(guan)(guan)理(li)，以(yi)及管(guan)(guan)(guan)(guan)理(li)的(de)(de)(de)不確定(ding)性(xing)問(wen)題，它要(yao)回答(da)兩個問(wen)題：一是(shi)(shi)(shi)(shi)對(dui)項(xiang)(xiang)(xiang)目(mu)的(de)(de)(de)不確定(ding)性(xing)問(wen)題是(shi)(shi)(shi)(shi)否(fou)進(jin)行了(le)管(guan)(guan)(guan)(guan)理(li)、管(guan)(guan)(guan)(guan)理(li)是(shi)(shi)(shi)(shi)否(fou)充(chong)分；二是(shi)(shi)(shi)(shi)該項(xiang)(xiang)(xiang)管(guan)(guan)(guan)(guan)理(li)自(zi)身存(cun)在的(de)(de)(de)不確定(ding)性(xing)是(shi)(shi)(shi)(shi)否(fou)會導致管(guan)(guan)(guan)(guan)理(li)無(wu)效(xiao)(xiao)。

根(gen)據前面的(de)分(fen)(fen)析，可以作出(chu)如下定(ding)義：建設(she)(she)工程項(xiang)目(mu)風險管(guan)理(li)(li)審計是對建設(she)(she)工程項(xiang)目(mu)從設(she)(she)計到竣(jun)工驗收整(zheng)個(ge)過程中，以保(bao)障項(xiang)目(mu)的(de)質量安(an)全(quan)(quan)(quan)、工期(qi)安(an)全(quan)(quan)(quan)、事故責任安(an)全(quan)(quan)(quan)和(he)防災能力安(an)全(quan)(quan)(quan)為目(mu)標，對各(ge)種(zhong)經濟活動的(de)不確定(ding)性(xing)(xing)問題管(guan)理(li)(li)的(de)存(cun)在性(xing)(xing)、充分(fen)(fen)性(xing)(xing)，以及由于該管(guan)理(li)(li)活動的(de)不確定(ding)性(xing)(xing)而產生的(de)管(guan)理(li)(li)的(de)有(you)效性(xing)(xing)問題進行(xing)監督、評價和(he)審核。

二、建設工程項(xiang)目(mu)安全(quan)風(feng)險控制與內部審(shen)計目(mu)標

建(jian)(jian)設工(gong)程項(xiang)目(mu)(mu)具有投資大、建(jian)(jian)設周期長、專(zhuan)業性強、風(feng)(feng)險(xian)影響面(mian)廣(guang)等特(te)點，涉及土建(jian)(jian)、安裝(zhuang)、信息(xi)化(hua)與通(tong)訊、調試(shi)等子項(xiang)目(mu)(mu)，對(dui)(dui)這類項(xiang)目(mu)(mu)進行風(feng)(feng)險(xian)管理(li)是(shi)一(yi)個十分復雜的(de)(de)系統工(gong)程，因(yin)此，對(dui)(dui)內部審(shen)計(ji)(ji)(ji)而言，要想通(tong)過(guo)審(shen)計(ji)(ji)(ji)及時并準確地發(fa)現風(feng)(feng)險(xian)管理(li)中存(cun)在的(de)(de)問題，提出(chu)有價值的(de)(de)建(jian)(jian)議和(he)意見(jian)，而在審(shen)計(ji)(ji)(ji)過(guo)程中又(you)要避免將風(feng)(feng)險(xian)管理(li)審(shen)計(ji)(ji)(ji)脫變為一(yi)般意義(yi)上(shang)的(de)(de)審(shen)計(ji)(ji)(ji)，這將對(dui)(dui)內部審(shen)計(ji)(ji)(ji)人員提出(chu)十分嚴(yan)峻的(de)(de)挑(tiao)戰，從這個意義(yi)上(shang)說，必須(xu)要明(ming)確二(er)個問題：第(di)一(yi)是(shi)項(xiang)目(mu)(mu)風(feng)(feng)險(xian)管理(li)的(de)(de)審(shen)計(ji)(ji)(ji)目(mu)(mu)標(biao)；第(di)二(er)是(shi)項(xiang)目(mu)(mu)風(feng)(feng)險(xian)管理(li)的(de)(de)審(shen)計(ji)(ji)(ji)框架。

安(an)全是(shi)建(jian)設(she)工(gong)程(cheng)項目(mu)(mu)風(feng)(feng)(feng)險(xian)管(guan)理(li)的(de)(de)中心目(mu)(mu)標(biao)(biao)，從(cong)風(feng)(feng)(feng)險(xian)管(guan)理(li)的(de)(de)角度看(kan)，安(an)全目(mu)(mu)標(biao)(biao)約束于(yu)下列(lie)三(san)個(ge)子目(mu)(mu)標(biao)(biao)：一(yi)是(shi)由質量和(he)(he)工(gong)期引(yin)(yin)(yin)起(qi)的(de)(de)建(jian)設(she)項目(mu)(mu)投資安(an)全風(feng)(feng)(feng)險(xian)；二是(shi)由施(shi)工(gong)過(guo)程(cheng)中引(yin)(yin)(yin)起(qi)的(de)(de)事故責任安(an)全風(feng)(feng)(feng)險(xian)；三(san)是(shi)由自然災害引(yin)(yin)(yin)起(qi)的(de)(de)防災安(an)全風(feng)(feng)(feng)險(xian)。這(zhe)(zhe)里，各種政治、經(jing)濟和(he)(he)社會因素(su)導致的(de)(de)風(feng)(feng)(feng)險(xian)、立項和(he)(he)設(she)計(ji)導致的(de)(de)風(feng)(feng)(feng)險(xian)并沒(mei)有被包(bao)括(kuo)在安(an)全目(mu)(mu)標(biao)(biao)的(de)(de)約束條(tiao)件中，這(zhe)(zhe)是(shi)因為，政治、經(jing)濟和(he)(he)社會風(feng)(feng)(feng)險(xian)必然會通過(guo)質量和(he)(he)工(gong)期等途徑的(de)(de)傳(chuan)導，從(cong)而(er)引(yin)(yin)(yin)起(qi)投資安(an)全風(feng)(feng)(feng)險(xian)；又如(ru)(ru)前面所(suo)述，立項與設(she)計(ji)風(feng)(feng)(feng)險(xian)它本身(shen)不由項目(mu)(mu)建(jian)設(she)施(shi)工(gong)過(guo)程(cheng)來決定，因此這(zhe)(zhe)些風(feng)(feng)(feng)險(xian)因素(su)如(ru)(ru)果被納入(ru)到風(feng)(feng)(feng)險(xian)管(guan)理(li)的(de)(de)安(an)全目(mu)(mu)約束條(tiao)件中，有可能使風(feng)(feng)(feng)險(xian)管(guan)理(li)審(shen)計(ji)演變成包(bao)羅一(yi)切的(de)(de)審(shen)計(ji)，進而(er)造成了(le)什(shen)么都(dou)審(shen)，但什(shen)么都(dou)沒(mei)有審(shen)好的(de)(de)情形。

受投資安(an)(an)全(quan)風(feng)(feng)(feng)險(xian)(xian)、事故(gu)責任(ren)(ren)安(an)(an)全(quan)風(feng)(feng)(feng)險(xian)(xian)和(he)防災安(an)(an)全(quan)風(feng)(feng)(feng)險(xian)(xian)約束(shu)的(de)(de)工(gong)(gong)(gong)程(cheng)項目(mu)(mu)(mu)安(an)(an)全(quan)風(feng)(feng)(feng)險(xian)(xian)是(shi)建(jian)設(she)(she)工(gong)(gong)(gong)程(cheng)項目(mu)(mu)(mu)風(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)的(de)(de)內(nei)在要求(qiu)，這(zhe)(zhe)也是(shi)風(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)審(shen)計區別于建(jian)設(she)(she)工(gong)(gong)(gong)程(cheng)項目(mu)(mu)(mu)其它審(shen)計的(de)(de)最基(ji)本的(de)(de)邏輯(ji)關(guan)系。因而，圍繞(rao)安(an)(an)全(quan)這(zhe)(zhe)個(ge)中(zhong)心目(mu)(mu)(mu)標，緊緊抓做項目(mu)(mu)(mu)建(jian)設(she)(she)過(guo)程(cheng)中(zhong)的(de)(de)風(feng)(feng)(feng)險(xian)(xian)和(he)風(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)不確定性(xing)(xing)(xing)這(zhe)(zhe)兩(liang)個(ge)基(ji)本內(nei)容，建(jian)設(she)(she)工(gong)(gong)(gong)程(cheng)項目(mu)(mu)(mu)內(nei)部(bu)審(shen)計目(mu)(mu)(mu)標必然是(shi)：內(nei)部(bu)審(shen)計人員(yuan)要圍繞(rao)工(gong)(gong)(gong)程(cheng)項目(mu)(mu)(mu)的(de)(de)投資安(an)(an)全(quan)、事故(gu)責任(ren)(ren)安(an)(an)全(quan)和(he)防災安(an)(an)全(quan)這(zhe)(zhe)個(ge)中(zhong)心，通過(guo)對(dui)職能部(bu)門和(he)業務單(dan)位(wei)風(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)活動(dong)的(de)(de)存在性(xing)(xing)(xing)、充(chong)分(fen)性(xing)(xing)(xing)和(he)有(you)效(xiao)性(xing)(xing)(xing)進行監督、評價和(he)審(shen)核，及(ji)時、準確地(di)向企業管(guan)(guan)理(li)(li)當局報(bao)告(gao)有(you)關(guan)信息，適(shi)時地(di)對(dui)從設(she)(she)計到竣工(gong)(gong)(gong)驗(yan)收全(quan)過(guo)程(cheng)各個(ge)環節的(de)(de)風(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)措(cuo)(cuo)施和(he)控(kong)(kong)制(zhi)缺陷提出建(jian)設(she)(she)性(xing)(xing)(xing)的(de)(de)意見和(he)改進措(cuo)(cuo)施，協(xie)助管(guan)(guan)理(li)(li)人員(yuan)更有(you)效(xiao)地(di)管(guan)(guan)理(li)(li)和(he)控(kong)(kong)制(zhi)各種(zhong)風(feng)(feng)(feng)險(xian)(xian)，并幫助企業相關(guan)部(bu)門和(he)單(dan)位(wei)有(you)效(xiao)地(di)擔當起(qi)責任(ren)(ren)。

三、建(jian)設工程項目(mu)風險管理內部(bu)審計框架

目(mu)前，對(dui)于建設工程(cheng)項目(mu)風險管理，審計什么，如何審計等(deng)等(deng)，這(zhe)些問題往往與項目(mu)的常規審計和風險管理職能交織在(zai)一起，如果不(bu)能很(hen)好(hao)的設計其審計框架(jia)，難免(mian)將使建設工程(cheng)項目(mu)審計失去其本來的價(jia)值。因此，在(zai)設計其審計框架(jia)時(shi)要遵循下(xia)面的指(zhi)導思想：

第一，建設工(gong)程項(xiang)目風險管(guan)理審(shen)(shen)計要(yao)體現綜合性管(guan)理審(shen)(shen)計的(de)(de)性質(zhi)，既要(yao)反映(ying)L險管(guan)理的(de)(de)本質(zhi)要(yao)求，還要(yao)突出(chu)建設工(gong)程項(xiang)目的(de)(de)內在特征(zheng)，同時(shi)還要(yao)突出(chu)重點，有所為，有所不為。

第二，要以便(bian)于審計人(ren)員實際操作為(wei)基本設計目標(biao)。

第三，要為企業建(jian)立全面風(feng)險管理體系提供導向服(fu)務。

從(cong)前面的(de)(de)定義分析(xi)中可以看(kan)出，建(jian)設工程項目風(feng)險(xian)(xian)(xian)管(guan)(guan)理(li)(li)審計包括二(er)個最基本的(de)(de)要(yao)求，一是對(dui)職能部(bu)門(men)(men)和各業(ye)(ye)務單位(wei)的(de)(de)風(feng)險(xian)(xian)(xian)管(guan)(guan)理(li)(li)活動的(de)(de)存在(zai)性(xing)、充分性(xing)進行監(jian)督(du)、評(ping)價(jia)和審核(he)，它主(zhu)要(yao)考(kao)(kao)察(cha)這(zhe)些(xie)部(bu)門(men)(men)和單位(wei)對(dui)待風(feng)險(xian)(xian)(xian)的(de)(de)態度；二(er)是職能部(bu)門(men)(men)和業(ye)(ye)務單位(wei)的(de)(de)管(guan)(guan)理(li)(li)活動本身也具有不確定性(xing)，這(zhe)種不確定性(xing)可能會導致一個構建(jian)良好(hao)的(de)(de)風(feng)險(xian)(xian)(xian)管(guan)(guan)理(li)(li)體系失效(xiao)，必須對(dui)風(feng)險(xian)(xian)(xian)管(guan)(guan)理(li)(li)活動自身的(de)(de)風(feng)險(xian)(xian)(xian)進行監(jian)督(du)、評(ping)價(jia)和審核(he)，它主(zhu)要(yao)考(kao)(kao)察(cha)這(zhe)些(xie)部(bu)門(men)(men)和單位(wei)管(guan)(guan)理(li)(li)風(feng)險(xian)(xian)(xian)的(de)(de)能力。

通過對相關文獻的研(yan)究和(he)前面提出的三個(ge)指(zhi)導思想(xiang)，本文將審(shen)計(ji)(ji)框(kuang)架設計(ji)(ji)成由目(mu)標(biao)、項目(mu)流程和(he)風險管理構(gou)成的一個(ge)三維結構(gou)模型，每一個(ge)維度由若(ruo)干個(ge)審(shen)計(ji)(ji)元素構(gou)成：

目(mu)標維（Z軸(zhou)）是一組由四個審計元素(su)構成的集合：

{質量安(an)全，工(gong)期安(an)全，事故責任安(an)全，防(fang)災安(an)全}；

項目維（Y軸）是由建設(she)施工流程的(de)六個審(shen)計元素構(gou)成的(de)集合(he)：

{設計(ji)，招投(tou)標，合(he)同(tong)，施工，物資采購(gou)，竣(jun)工驗收}；

風(feng)險管(guan)理(li)(li)維(wei)（X軸）是由風(feng)險管(guan)理(li)(li)的(de)(de)七個(ge)審計元素構(gou)成(cheng)的(de)(de)集合：

{環境，風險識別，風險評估(gu)，風險處置，信(xin)息溝(gou)通，內部控制，監督改進}；

從上(shang)面的結構(gou)模型可以看出，各個(ge)審(shen)計(ji)元素在空間(jian)坐標系中構(gou)成了一(yi)個(ge)復(fu)雜(za)的審(shen)計(ji)網(wang)絡，網(wang)絡中的每一(yi)個(ge)結點都構(gou)成了一(yi)個(ge)審(shen)計(ji)對象(xiang)，為了便于(yu)實際運用，將三(san)(san)維結構(gou)模型劃分(fen)為審(shen)計(ji)模塊、審(shen)計(ji)單元和審(shen)計(ji)點三(san)(san)個(ge)層次：

審(shen)計(ji)模(mo)塊(kuai)(kuai)。目標維中(zhong)的四個審(shen)計(ji)元素（安(an)全(quan)子(zi)目標）構(gou)成了四個審(shen)計(ji)模(mo)塊(kuai)(kuai)：質(zhi)量安(an)全(quan)模(mo)塊(kuai)(kuai)，工(gong)期安(an)全(quan)模(mo)塊(kuai)(kuai)，事故責任安(an)全(quan)模(mo)塊(kuai)(kuai)，防災安(an)全(quan)模(mo)塊(kuai)(kuai)。

審計(ji)(ji)(ji)(ji)單(dan)(dan)元(yuan)(yuan)。審計(ji)(ji)(ji)(ji)單(dan)(dan)元(yuan)(yuan)是(shi)(shi)審計(ji)(ji)(ji)(ji)模塊(kuai)的基本構成單(dan)(dan)位，它是(shi)(shi)項目維和風(feng)險(xian)管理維中兩兩元(yuan)(yuan)素構成的一個集合(he)。這樣，每一審計(ji)(ji)(ji)(ji)模塊(kuai)下面都有6×7=42個審計(ji)(ji)(ji)(ji)單(dan)(dan)元(yuan)(yuan)，全(quan)部四個審計(ji)(ji)(ji)(ji)模塊(kuai)共(gong)包括(kuo)了(le)4×42=168個審計(ji)(ji)(ji)(ji)單(dan)(dan)元(yuan)(yuan)。如{招投標，風(feng)險(xian)評估}、{物資采購，風(feng)險(xian)評估}就(jiu)是(shi)(shi)各個審計(ji)(ji)(ji)(ji)模塊(kuai)其中的二個審計(ji)(ji)(ji)(ji)單(dan)(dan)元(yuan)(yuan)。

審計(ji)(ji)點(dian)。項目維(wei)(wei)和風(feng)險管理維(wei)(wei)中的(de)各個(ge)(ge)審計(ji)(ji)元(yuan)素，都(dou)可以再分解(jie)為若干個(ge)(ge)作(zuo)業(ye)點(dian)和控(kong)制點(dian)，它們的(de)兩(liang)(liang)兩(liang)(liang)組合(he)就是(shi)(shi)審計(ji)(ji)點(dian)，如在{招(zhao)(zhao)投(tou)標(biao)(biao)，風(feng)險評(ping)(ping)估(gu)}這個(ge)(ge)單元(yuan)中，招(zhao)(zhao)投(tou)標(biao)(biao)又是(shi)(shi)由(you)標(biao)(biao)底、開標(biao)(biao)、評(ping)(ping)標(biao)(biao)、定標(biao)(biao)等(deng)一系列作(zuo)業(ye)點(dian)組成；而風(feng)險評(ping)(ping)估(gu)也是(shi)(shi)可能是(shi)(shi)由(you)形成多個(ge)(ge)控(kong)制點(dian)，如專家評(ping)(ping)估(gu)、業(ye)務部(bu)門(men)評(ping)(ping)估(gu)及審計(ji)(ji)評(ping)(ping)估(gu)等(deng)，作(zuo)業(ye)點(dian)與控(kong)制點(dian)兩(liang)(liang)兩(liang)(liang)對(dui)應就構成了一系列審計(ji)(ji)點(dian)。審計(ji)(ji)點(dian)是(shi)(shi)審計(ji)(ji)框(kuang)架的(de)最小單位和審計(ji)(ji)模塊（單元(yuan)）的(de)基本(ben)單位。

項(xiang)目(mu)(mu)(mu)風(feng)險管(guan)(guan)理(li)審(shen)計(ji)框(kuang)架的(de)(de)價值(zhi)在(zai)于，首先，它從項(xiang)目(mu)(mu)(mu)安全(quan)的(de)(de)角度明(ming)晰(xi)了(le)審(shen)計(ji)目(mu)(mu)(mu)標；其(qi)次，它通過對(dui)建(jian)設周期和(he)風(feng)險約束狀態(tai)的(de)(de)分(fen)(fen)析，為項(xiang)目(mu)(mu)(mu)風(feng)險管(guan)(guan)理(li)審(shen)計(ji)界定(ding)了(le)明(ming)確的(de)(de)審(shen)計(ji)范圍；第三，它從建(jian)設項(xiang)目(mu)(mu)(mu)的(de)(de)三個(ge)維度出發，把項(xiang)目(mu)(mu)(mu)風(feng)險管(guan)(guan)理(li)審(shen)計(ji)劃分(fen)(fen)為三個(ge)清(qing)晰(xi)的(de)(de)層(ceng)次，為審(shen)計(ji)人員(yuan)厘清(qing)審(shen)計(ji)思路(lu)、找準審(shen)計(ji)要點提供了(le)可供依據的(de)(de)審(shen)計(ji)路(lu)徑(jing)；最(zui)后(hou)，這(zhe)一框(kuang)架為風(feng)險管(guan)(guan)理(li)職能部門和(he)業務單位繪制(zhi)了(le)一張全(quan)面的(de)(de)風(feng)險控制(zhi)圖，使風(feng)險管(guan)(guan)理(li)人員(yuan)在(zai)最(zui)大程度上避免不必要的(de)(de)重大疏(shu)忽和(he)遺(yi)漏。

四、工程項目(mu)風險管理審計(ji)的思路(lu)與路(lu)徑

前面構建的(de)項(xiang)(xiang)(xiang)(xiang)目(mu)風險管理(li)審(shen)計(ji)(ji)(ji)框(kuang)(kuang)架(jia)由4大(da)審(shen)計(ji)(ji)(ji)模(mo)塊、168個(ge)審(shen)計(ji)(ji)(ji)單元、以及成(cheng)千上萬(wan)個(ge)審(shen)計(ji)(ji)(ji)點構成(cheng)，要(yao)對(dui)每(mei)個(ge)審(shen)計(ji)(ji)(ji)單元和(he)(he)每(mei)個(ge)審(shen)計(ji)(ji)(ji)點都(dou)進行審(shen)計(ji)(ji)(ji)既無可能，也無必要(yao)，特(te)別(bie)是(shi)像大(da)型基(ji)礎(chu)設(she)(she)施如(ru)(ru)電網建設(she)(she)這種類型的(de)工(gong)程(cheng)(cheng)項(xiang)(xiang)(xiang)(xiang)目(mu)通(tong)常集(ji)成(cheng)了多(duo)個(ge)不同專(zhuan)業的(de)子(zi)項(xiang)(xiang)(xiang)(xiang)目(mu)，通(tong)常會(hui)包(bao)括土建工(gong)程(cheng)(cheng)、安裝工(gong)程(cheng)(cheng)、信(xin)息(xi)工(gong)程(cheng)(cheng)、調試(shi)等子(zi)項(xiang)(xiang)(xiang)(xiang)目(mu)，使電網建設(she)(she)工(gong)程(cheng)(cheng)項(xiang)(xiang)(xiang)(xiang)目(mu)風險管理(li)審(shen)計(ji)(ji)(ji)工(gong)作更趨復雜。同時必須(xu)看到，項(xiang)(xiang)(xiang)(xiang)目(mu)風險管理(li)審(shen)計(ji)(ji)(ji)具有綜合性(xing)審(shen)計(ji)(ji)(ji)的(de)性(xing)質，但它(ta)不是(shi)全能審(shen)計(ji)(ji)(ji)，項(xiang)(xiang)(xiang)(xiang)目(mu)風險管理(li)審(shen)計(ji)(ji)(ji)應當(dang)遵循它(ta)內在(zai)的(de)要(yao)求(qiu)和(he)(he)邏輯關系。因此，如(ru)(ru)何(he)運用審(shen)計(ji)(ji)(ji)框(kuang)(kuang)架(jia)，提(ti)高審(shen)計(ji)(ji)(ji)效率是(shi)個(ge)必須(xu)要(yao)解決好的(de)問題，這需(xu)要(yao)在(zai)框(kuang)(kuang)架(jia)的(de)基(ji)礎(chu)上設(she)(she)計(ji)(ji)(ji)審(shen)計(ji)(ji)(ji)的(de)思(si)路和(he)(he)路徑：

首先，根據審(shen)(shen)計的時(shi)間點來(lai)決定項目風(feng)險(xian)審(shen)(shen)計框(kuang)架(jia)(jia)的運用，并編(bian)制審(shen)(shen)計方案。由于建設(she)工程項目的建設(she)周期長，在(zai)不(bu)同時(shi)間段(duan)上(shang)的風(feng)險(xian)形式與特(te)c具有較大的差(cha)異。事(shi)前審(shen)(shen)計、事(shi)中(zhong)審(shen)(shen)計和事(shi)后審(shen)(shen)計要(yao)根據不(bu)同階段(duan)的風(feng)險(xian)狀(zhuang)況，對框(kuang)架(jia)(jia)中(zhong)的審(shen)(shen)計模塊(kuai)、單元及審(shen)(shen)計點進(jin)行篩選，抓做(zuo)主要(yao)矛盾并在(zai)審(shen)(shen)計方案上(shang)要(yao)區(qu)別開來(lai)。

其次，要(yao)對(dui)項目(mu)(mu)風(feng)(feng)(feng)險(xian)(xian)進行預估。風(feng)(feng)(feng)險(xian)(xian)預估考驗審計(ji)(ji)人(ren)(ren)員的專(zhuan)(zhuan)業判斷能力，風(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)審計(ji)(ji)的專(zhuan)(zhuan)業判斷需要(yao)根(gen)據風(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)審計(ji)(ji)的重(zhong)(zhong)要(yao)性(xing)問題，依照風(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)原(yuan)則、方(fang)法，按風(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)目(mu)(mu)標的要(yao)求，運用專(zhuan)(zhuan)業方(fang)法對(dui)機構風(feng)(feng)(feng)險(xian)(xian)的范圍、識(shi)別、評(ping)析、管(guan)(guan)理(li)(li)和(he)(he)處理(li)(li)方(fang)法等方(fang)面進行查(cha)證與鑒別，對(dui)風(feng)(feng)(feng)險(xian)(xian)管(guan)(guan)理(li)(li)及處理(li)(li)方(fang)法的合理(li)(li)性(xing)和(he)(he)有效(xiao)性(xing)作出評(ping)價，捕捉(zhuo)風(feng)(feng)(feng)險(xian)(xian)征兆。缺乏風(feng)(feng)(feng)險(xian)(xian)預估的情況下篩選審計(ji)(ji)框架中的內容(rong)可能會導致重(zhong)(zhong)大審計(ji)(ji)風(feng)(feng)(feng)險(xian)(xian)的出現。在風(feng)(feng)(feng)險(xian)(xian)預估之前，審計(ji)(ji)人(ren)(ren)員要(yao)做(zuo)好知(zhi)(zhi)(zhi)識(shi)和(he)(he)信息二(er)個準(zhun)備，知(zhi)(zhi)(zhi)識(shi)準(zhun)備包括(kuo)審計(ji)(ji)專(zhuan)(zhuan)業知(zhi)(zhi)(zhi)識(shi)和(he)(he)工程專(zhuan)(zhuan)業知(zhi)(zhi)(zhi)識(shi)，信息準(zhun)備包括(kuo)各種(zhong)歷(li)史檔(dang)案和(he)(he)前期(qi)審計(ji)(ji)調查(cha)內容(rong)等。

第三，要(yao)對風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)進(jin)行(xing)分(fen)(fen)(fen)級(ji)分(fen)(fen)(fen)類處(chu)理。在風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)預估(gu)后緊接著要(yao)根據(ju)風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管理的目標(biao)(biao)和要(yao)求(qiu)對風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)進(jin)行(xing)分(fen)(fen)(fen)級(ji)分(fen)(fen)(fen)類，風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)分(fen)(fen)(fen)級(ji)可用風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)發生的頻(pin)率和危害程度為(wei)主(zhu)要(yao)指(zhi)標(biao)(biao)，將風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)分(fen)(fen)(fen)為(wei)若干個等(deng)(deng)級(ji)；風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)分(fen)(fen)(fen)類比較復雜(za)一些，選取的指(zhi)標(biao)(biao)不同，分(fen)(fen)(fen)類的差異很(hen)大，一般可按風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)處(chu)置方式分(fen)(fen)(fen)類，如分(fen)(fen)(fen)為(wei)自留風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)，規(gui)避風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)、轉移風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)等(deng)(deng)；也可以項(xiang)目的分(fen)(fen)(fen)部工(gong)(gong)程或單(dan)位工(gong)(gong)程把風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)分(fen)(fen)(fen)為(wei)土(tu)建工(gong)(gong)程風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)、安裝工(gong)(gong)程風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)、信(xin)息工(gong)(gong)程風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)等(deng)(deng)。風(feng)(feng)(feng)險(xian)(xian)(xian)(xian)分(fen)(fen)(fen)類指(zhi)標(biao)(biao)的選取無一定之規(gui)，但要(yao)緊扣(kou)目標(biao)(biao)。

風險(xian)進行分級分類的重要作(zuo)用之一是(shi)在控(kong)制審計(ji)(ji)風險(xian)的同時，能夠將審計(ji)(ji)框架中的審計(ji)(ji)數目最(zui)大程度地縮減下來(lai)。

第四，在運用(yong)項目(mu)風險(xian)(xian)管理(li)審(shen)計(ji)框(kuang)架時，可(ke)采取“自(zi)上(shang)(shang)而(er)下(xia)”或“自(zi)下(xia)而(er)上(shang)(shang)”的(de)(de)(de)(de)(de)審(shen)計(ji)路(lu)徑進(jin)行，所(suo)謂“自(zi)上(shang)(shang)而(er)下(xia)”的(de)(de)(de)(de)(de)審(shen)計(ji)路(lu)徑，是指根據風險(xian)(xian)預估和(he)分級分類后，先(xian)確定主要的(de)(de)(de)(de)(de)審(shen)計(ji)模塊，然后向下(xia)進(jin)一步確定審(shen)計(ji)單(dan)元和(he)審(shen)計(ji)點；反(fan)之就是“自(zi)下(xia)而(er)上(shang)(shang)”的(de)(de)(de)(de)(de)審(shen)計(ji)路(lu)徑。兩(liang)(liang)種(zhong)不同(tong)(tong)的(de)(de)(de)(de)(de)審(shen)計(ji)路(lu)徑反(fan)映了兩(liang)(liang)種(zhong)不同(tong)(tong)的(de)(de)(de)(de)(de)審(shen)計(ji)思(si)想，前者重視不同(tong)(tong)風險(xian)(xian)的(de)(de)(de)(de)(de)相互作用(yong)，審(shen)計(ji)思(si)想重在“面(mian)”上(shang)(shang)的(de)(de)(de)(de)(de)控制，后者則(ze)關注重大的(de)(de)(de)(de)(de)和(he)關鍵的(de)(de)(de)(de)(de)風險(xian)(xian)點，審(shen)計(ji)思(si)想重在“點”上(shang)(shang)的(de)(de)(de)(de)(de)控制。

最后(hou)，撰(zhuan)寫審計報告要圍繞項目安全這(zhe)個(ge)(ge)中心，從風(feng)險管理(li)(li)職能部門和業務單位對待風(feng)險的(de)態度(du)和管理(li)(li)風(feng)險的(de)能力這(zhe)兩個(ge)(ge)方(fang)面開(kai)展監督和評價，實際(ji)上，風(feng)險管理(li)(li)的(de)存在性(xing)和充分(fen)性(xing)反(fan)映的(de)是一個(ge)(ge)態度(du)問題，而有效性(xing)反(fan)映了(le)能力問題。

五、風險處置的(de)審(shen)計

風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)處置(zhi)是(shi)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)管理(li)流程其中(zhong)的(de)(de)(de)一(yi)個(ge)(ge)(ge)重(zhong)要環節(jie)，由于(yu)我國(guo)(guo)開展風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)管理(li)的(de)(de)(de)時間(jian)不長，企業(ye)在(zai)(zai)開展風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)管理(li)時更(geng)多(duo)的(de)(de)(de)注意內(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)制(zhi)問題，或(huo)者把風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)管理(li)等(deng)同于(yu)內(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)制(zhi)，因此內(nei)(nei)(nei)(nei)部(bu)(bu)審(shen)計的(de)(de)(de)重(zhong)心往(wang)往(wang)也在(zai)(zai)內(nei)(nei)(nei)(nei)部(bu)(bu)控(kong)制(zhi)方面(mian)，雖然出(chu)現(xian)(xian)這(zhe)種情(qing)況可(ke)以追(zhui)溯到相當多(duo)的(de)(de)(de)合理(li)成份，但如果不重(zhong)視風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)處置(zhi)環節(jie)的(de)(de)(de)審(shen)計，則風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)管理(li)審(shen)計與其它的(de)(de)(de)常(chang)規審(shen)計就(jiu)會(hui)出(chu)現(xian)(xian)趨同現(xian)(xian)象，浪費了(le)審(shen)計資(zi)源，從這(zhe)個(ge)(ge)(ge)意義上說(shuo)，風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)處置(zhi)的(de)(de)(de)審(shen)計是(shi)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)管理(li)審(shen)計的(de)(de)(de)主要內(nei)(nei)(nei)(nei)容。國(guo)(guo)資(zi)委的(de)(de)(de)《中(zhong)央企業(ye)全面(mian)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)管理(li)指引》第二十(shi)六(liu)條，具(ju)體提(ti)出(chu)了(le)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)承擔、風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)規避、風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)轉移(yi)、風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)轉換、風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)對沖、風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)補償、風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)控(kong)制(zhi)等(deng)七個(ge)(ge)(ge)措(cuo)施(shi)。這(zhe)里將建(jian)設(she)工程項目(mu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)處置(zhi)措(cuo)施(shi)歸(gui)為風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)規避、風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)自留和工程保險(xian)(xian)(xian)三(san)個(ge)(ge)(ge)類型，內(nei)(nei)(nei)(nei)部(bu)(bu)審(shen)計人員(yuan)要對這(zhe)三(san)種類型要作出(chu)如下評價：

第一，對采取某類風險(xian)處(chu)置措施的(de)依據作出評(ping)價；

第二，對(dui)采用某類風險(xian)處(chu)置(zhi)措施(shi)的具體方式作出評價；

第三、對采(cai)用某類風險(xian)處置(zhi)措施的影響作(zuo)出評價。

由于信(xin)息不(bu)(bu)對(dui)稱，保(bao)險公司(si)在承(cheng)保(bao)工(gong)程(cheng)項目風(feng)險的(de)(de)意(yi)愿受到(dao)很大的(de)(de)制約(yue)，可能(neng)(neng)會造(zao)成保(bao)險合同不(bu)(bu)公平現象，在可能(neng)(neng)的(de)(de)情況下，由保(bao)險經紀(ji)公司(si)承(cheng)攬(lan)工(gong)程(cheng)保(bao)險中介服務的(de)(de)情況會成為(wei)常態(tai)，因此，將保(bao)險經紀(ji)服務也要納(na)入審(shen)計的(de)(de)范圍。另一(yi)方面，風(feng)險管理的(de)(de)內(nei)部審(shen)計報(bao)告(gao)能(neng)(neng)很好地起到(dao)信(xin)息溝(gou)通作用，也為(wei)保(bao)險人(ren)和被保(bao)險對(dui)象之間(jian)搭建相對(dui)公平的(de)(de)平臺。

上(shang)面關于(yu)建設工(gong)程(cheng)項(xiang)(xiang)目風(feng)(feng)險(xian)管(guan)(guan)理(li)審(shen)計是從它的(de)(de)(de)一(yi)般屬性(xing)(xing)上(shang)展開(kai)論述(shu)的(de)(de)(de)，具體到不(bu)同的(de)(de)(de)項(xiang)(xiang)目，其風(feng)(feng)險(xian)點的(de)(de)(de)重要(yao)性(xing)(xing)排列(lie)會(hui)有(you)差別(bie)，風(feng)(feng)險(xian)管(guan)(guan)理(li)的(de)(de)(de)目標(biao)(biao)(biao)也不(bu)盡相(xiang)(xiang)同，因此在(zai)審(shen)計的(de)(de)(de)程(cheng)序和方法上(shang)要(yao)有(you)所區(qu)別(bie)，但其基本的(de)(de)(de)審(shen)計框架(jia)是可以相(xiang)(xiang)互套用的(de)(de)(de)，有(you)一(yi)點需要(yao)注意的(de)(de)(de)是，對某(mou)些(xie)工(gong)程(cheng)項(xiang)(xiang)目，如電力工(gong)程(cheng)項(xiang)(xiang)目、水利工(gong)程(cheng)項(xiang)(xiang)目等，一(yi)旦出現風(feng)(feng)險(xian)事件發(fa)生(sheng)，則(ze)有(you)可能就是社會(hui)風(feng)(feng)險(xian)事件，理(li)所當(dang)然(ran)地要(yao)提高風(feng)(feng)險(xian)管(guan)(guan)理(li)目標(biao)(biao)(biao)的(de)(de)(de)約束條(tiao)件，在(zai)項(xiang)(xiang)目風(feng)(feng)險(xian)管(guan)(guan)理(li)審(shen)計框架(jia)中的(de)(de)(de)目標(biao)(biao)(biao)模塊(kuai)就要(yao)有(you)相(xiang)(xiang)應的(de)(de)(de)調(diao)整。

在審(shen)計(ji)實踐中，往往遇到(dao)的(de)(de)情況是(shi)十分復雜的(de)(de)，在一個(ge)項(xiang)目的(de)(de)風(feng)險管理(li)審(shen)計(ji)前，對各種可(ke)能的(de)(de)情況事先作出(chu)估計(ji)，同時制訂周密完整的(de)(de)審(shen)計(ji)方案和計(ji)劃是(shi)審(shen)計(ji)工作成功的(de)(de)重要保證(zheng)。

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