|
A comprehensive enterprise risk management, which is of great importance in modern enterprise production and management, is drawing more and more attention. It is concerned with the continuous, healthy and stable development of the enterprise. With the continuous development of world economy globalization and integration, especially the development of global financial crisis, the enterprises in China are facing more complicated domestic and foreign environment. In consequence, the implement enterprise comprehensive risk management is increasingly important. Facing the global integrating resources, capital flows and the market competition, Yanzhou Coal Mining Company Limited actively carry out internationalization strategy, with overseas listing, starting with the international practice, consciously, promote the improvement of traditional management mode, technology innovation, system innovation, the good faith management, risk management, to build and expand enterprise advantages.According to the Sarbanes-Oxley Legislation-2002 and Enterprise Risk Management Framework by COSO committee, combining the present situation of Yanzhou Coal Mining Company Limited and rules of internal control and risk management in the integration of Chinese listed companies, this paper systematically analyses the problems of company in risk management environment, process and early warning of Yanzhou Coal Mining Company Limited. A comprehensive assessment, management strategy and solutions are established, and some specific suggestions and measures of improvement are put forward.Through the analysis of cases, this paper puts forward some specific measures, presents a great risk events and solutions and constructs the model system for state-owned enterprises, especially the listed company to strengthen internal control, implement comprehensive risk management, and provides reference.Through the analysis, the conclusion is:(1) Yanzhou Coal Mining Company Limited worked fruitfully in the enterprise risk management and achieved positive effect; (2) There still exist some problems in the overall risk management, such as the management environment, process, control and warning of the company, which must be paid attention to; (3) In order to solve the problem, the risk management model is constructed and some specific measures and suggestions are put forward. According to this research, through strengthening internal control system, and actively implementing comprehensive risk management, Yanzhou Coal Mining Company Limited improves the organizational system, strengthen risk culture construction, and constantly improve the management process so as to safeguard the healthy and stable development of enterprise.
|