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摘要随着信息技术的发展和经济全球一体化进程的加快，企业组织规模越来越大，内外部的环境日趋复杂，企业所面对风险数量和类型也不断增多。我国自2005年汇率改制以来，涉外企业感受到了汇率变动带来的压力和风险，汇兑风险逐渐成为各国企业在国际贸易中不可忽视的风险。28161
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本文基于COSO-ERM的视角对深圳海能达通信股份有限公司的风险控制现状进行分析，并归纳了会计风险、交易风险、经营风险形成的原因。然后，从其目标、要素和控制单元这三个文度出发，并就八个要素进行了分析发现海能达主要存在的问题，主要包括：股权分布不合理、风险管理不被重视、组织结构存在缺陷、目标设定细分不足、事项识别流于形式、风险评估和应对措施不足以及控制活动执行力度不足等。最后，针对这些不足，对海能达公司风险控制出了建议，包括（1）引入COSO-ERM框架，构建全面风险管理体系；（2）改善企业内部环境：建立多元化股权结构，加强员工风险意识，完善组织结构；（3）结合全面风险管理，完善目标设定；（4）构建有效的风险识别和风险评估体系；（5）加强控制活动的执行效果。
关键词： COSO-ERM 汇兑风险 风险控制
毕业论文外文摘要
Title Shenzhen Hytera Exchange Risk Control Case Study
Abstract
With the development of information technology and the speeding up of economic globalization, enterprise scale is more and more big, the increasingly complex internal and external environment, enterprise risk facing the number and type is also growing. Exchange rate reform since 2005 in China, the foreign-related enterprises feel the pressure of exchange rate changes and risk, foreign exchange risk gradually became the various countries' enterprise risk cannot be ignored in international trade.
In this paper, based on the perspective of the COSO-ERM Shenzhen Hytera communication co., LTD., analyzing the present situation and problems of risk control and summarizes the accounting risk, the causes of the formation of transaction risk, management risk. Then, from its objectives, factors and control unit of the three dimensions, and eight components is analyzed and found that the sea can reach the main existing problems, mainly includes: the unreasonable distribution of shares, ignored risk management, organization structure defects, goal setting segmentation and recognition become a mere formality, lack of risk assessment and response to the lack of enforcement and control activities, etc. Finally, aiming at these deficiencies, the sea can reach company risk control Suggestions, including (1) the introduction of the COSO ERM framework, build a comprehensive risk management system; (2) to improve the enterprise internal environment: to establish a persified ownership structure, strengthen employee risk awareness, improve the organizational structure; (3) combined with comprehensive risk management, perfect the goal setting; (4) build effective risk identification and risk assessment system; (5) to strengthen the implementation of control activities.
Keywords COSO-ERM Exchange risk Control risk demand
目 次
1 绪论 1
1.1 研究背景与意义 1
1.2 文献综述 2
1.2.1 关于企业风险管理的研究综述 2
1.2.2关于企业汇兑风险的研究综述 3
1.3 研究方法 4
2 相关理论基础介绍 6