Research On The Authorization Risk Control In Enterprises

With the scale and management of enterprises are increasing gradually,power needs to be decentralized to improve the management efficiency and enhance the professional level of enterprises.However,there are many risks in the process of authorization.Effectively control the risk in the process of authorization becomes the key to ensure the authorization effect."Authorized Control" is one of the seven control measures in Article 28 specification of the basic norms of internal control issued by Ministry of Finance in 2009.However,authorization control is still lack of the supporting of the systematic theory.Although many researches focus on "authorization" and "control" separately,few literatures study the relationship between authorization and control.Therefore,it is of great significance to construct the authorization risk control system,which can fill the blank in the theory of the authorization control system,to enhance the efficiency and effectiveness of enterprise management,and to improve the competitiveness of enterprises in the market.In this thesis,by analyzing and summarying the domestic and foreign research present situation of the theory of authorization risk control,it is found that the authorized risk analysis is insufficient and the authorized control system is not complete and so on.Therefore,determine the research ideas of this thesis,which is to build a practical authorization risk control system.Firstly,identify and analyze the risk of enterprise authorization according to the authorization management process.Conclusion is the risk of unclear divison in authorized matters,human resources disposition,unclear power and responsibility and the lack of communication in authorization.Secondly,the “One Body Two Wings” authorized risk control system is constructed which is on the basis of three level organizational structure setting,and is subject to the implementation of authorization risk control and under the support of the risk supervision and risk improvement in the principle of economic,standard,Accrual basis and Coordination.The three level of the authorized risk control organization sets up the management network and provides the organizational guarantee for the authorization risk contro.The authorization risk management provides specific procedures and measures for authorization risk control,which is also the basis of authorization risk control.The authorization risk supervision provides the guarantee for the realization of the target.The authorization risk improvement provides the power for the spiral rise of the whole system in the einternal management of the enterprises.Finally,taking China Aviation Oil Singapore Company as an example,analyzes the identification and control of the authoration risk,and then analyze the construction and application of the “One Body Two Wings” authorized risk control system to provide experience and lessons for other enterprises.