【作者】 延乐；

【导师】 夏斌；

【作者基本信息】 西安理工大学 ， 工商管理， 2008， 硕士

【摘要】 由于生产经营过程中的不确定性伴生着风险,对企业的战略实现,健康快速发展有着巨大影响,所以企业在生存和发展道路上不可避免的要遇到风险管理的问题。成功的企业需具有风险管理意识,了解内部控制理论,从公司层面和流程层面上重视内部控制制度的制定和执行。美国联邦政府在2002年颁布了《萨班斯—奥克斯利法案》(下称SOX法案),该法案引用了COS0框架,从公司层面和业务流程层上进行内控规范,以提高公司管理层的职责和加强证券交易委员会的监管等。中国东方航空公司作为在美上市公司,必须遵循该法案以保证其境外上市的合法性。本文首先回顾了国内外内部控制理论的研究,深入介绍了SOX法案和COSO报告《内部控制整体框架》(IC-IF)和《企业风险管理整体框架》(ERu-IF)。其次,结合实践工作经验,对东航西北分公司客运收入结算过程中存在的风险和控制活动进行辨识和分析解决,在内部控制业务流程层面上运用ERM框架的思路,并编写了规范流程文档,制作了相关流程图和控制矩阵。最后,就本文进行的研究工作和得出结论加以阐述,指出通过SOX法案下COSO框架的指引进行流程层面的内控制度制定对企业加强风险管理确有其重要作用。本文的研究对于将SOX法案和COSO框架应用于民航企业内控工作具有普遍意义和借鉴价值。对在美国上市融资的中国企业也同样具有参考价值。更多还原

【Abstract】 Risks arising from the uncertainty of manufacturing and operating processes often have great impacts on the fulfillment of an enterprise’s business strategies and even its quick, healthy development. Therefore, to survive and attain further development, risk management is a subject must be treated seriously. Any successful corporation must be well managed by experts who have fully awareness of the importance of risk management as well as a good command of internal control theory, Establishment and implement of internal control regulations must be put to a high priority both on the process level and the corporation level.On 2002, the US federal government issued Sarbanes-Oxley Act (SOX act). By referring to the COSO frame, the SOX Act has set standards for internal control both on the process level and corporation level so as to strengthen corporate responsibility and inspection from the stock exchange committee. As a listed company in the US stock market, China Eastern Airline (CEA) has to revise to comply with the SOX Act to guarantee its legal status.This thesis starts with the review of domestic and foreign internal control theories. Section 404 of the SOX Act, the COSO report on Internal Control-Integrated Framework (IC-IF) and Enterprise Risk Management-Integrated Framework (ERM-IF) have been expounded thoroughly.Then, combining with real work experience, the author has discriminated and analyzed the potential risks in aviation passenger revenue settlement process of Eastern Xibei airlines. COSO ERM idea has been applied to the analysis of internal control. Based on results of the analysis, standard procedure documents with related flow diagrams are compiled.Finally, the author has completed the research by giving out adequate explanation on the results. And it would be clear that internal control system on a process level under the guide of COSO frame complying with the SOX Act is of great importance to corporation risk management.Research work done in this thesis has practical meaning on the application of either SOX Act or COSO frame to the internal control of civil aviation corporations. This thesis can also serve as a valuable reference for any Chinese company to be listed in the US market for financing.更多还原