I 摘要 随着自然科学和社会科学水平的提高，人们认知的改变、知识的迁移和裂 变重组，风险成为企业经营管理过程中必须要面对的经常新问题，由此全面风险 管理应运而生。国外相关的理论和实践已经相对比较成熟，并且在逐步应用中日 趋完善；国内相关的研究虽然起步较晚，但是在国家层面的推动和政策的指导下， 得到越来越多人们的认可。正是由于全面风险管理为企业经营目标的实现提供了 更多可能，受到众多研究学者和企业经营管理者的青睐，监管部门对保险业、期 货、证券和商业银行等率先推行全面风险管理，在初显成效的情况下，逐步实现 从国有企业内重点示范，到民营企业逐步推广，再到到广泛的推广和应用。 本文立足国内民营航空企业--吉祥航空公司，以该公司的全面风险管理为对 象，采用文献研究法、案例分析法、比较分析法进行研究分析，论文共有六个部 分，从吉祥航空经营管理的实际的出发上，聚焦公司现阶段的全面风险管理现状 和特点，客观分析吉祥航空在全面风险管理中存在的问题及原因，最后从吉祥航 空公司的行业特点、行业环境情况出发，以全面风险管理理论作为理论基础，针 对问题提出吉祥航空全面风险管理的优化措施，一是内控制度的优化，二是基于 增设风险管理的相关部门，明确岗位、专人专岗的组织职能体系的优化；三是信 息系统的优化，四是风险理财措施多样化，五是立足当下，继续优化激励措施的 管理策略多元化。通过以上具体的优化措施，以期为吉祥航空提高全面风险管理 能力，促进其健康、稳定和持续地发展。 关键词：全面风险管理；内控制度；信息系统；风险管理策略；风险理财措施Abstrac II Abstract With the improvement of natural science and Social Science, the change of people's cognition, the transfer of knowledge and the fission reorganization, the total risk management emerges as the times require. The relevant theories and practices in foreign countries have been relatively mature and gradually improved in their application, while the relevant research in China, although started relatively late, has been promoted and guided by policies at the national level, is gaining increasing acceptance. It is precisely because the overall risk management provides more possibilities for the realization of the business objectives of the enterprise, it is favored by many researchers and business managers, the regulatory authorities have taken the lead in implementing comprehensive risk management in the insurance industry, Futures, securities and commercial banks, and have focused on promoting it in state-owned enterprises, from the financial sector to the non-financial sector, where it is showing initial results, it has been widely popularized and applied. This paper is based on the private aviation enterprise in China, Juneyao Airlines, and takes its overall risk management as the object, using the methods of literature research, Case Analysis and comparative analysis, the paper has six parts, starting from the actual operation and management of Juneyao Airlines, this paper focuses on the current situation and characteristics of the overall risk management of Juneyao Airlines by using the SWOT method, and analyzes objectively the problems and causes existing in the overall risk management of Juneyao Airlines, finally, based on the industry characteristics and the industry environment of the Juneyao Airlines, and taking the comprehensive risk management theory as the theoretical basis, this paper puts forward the optimization measures of the overall risk management of Juneyao Airlines, second, based on the establishment of relevant risk management departments, the optimization of the organizational function system with clear posts and specialized posts; third, the optimization of the Information System; fourth, the diversification of risk financing measures; and fifth, based on the current situation, continue to optimize the incentive measures of management strategy diversification. Through the above specific optimization measures, with a view to improving the overall risk management capacity for Juneyao Airlines, to promote its healthy, stable and sustainable development.Abstrac III Keywords: Comprehensive risk management；Internal control system；Information system；Risk management Strategy；Risk management measures目录 IV 目 录 第一章 绪论................................................................................................1 第一节 研究背景及研究意义.............................................................................1 一、研究背景.....................................................................................................................1 二、研究意义.....................................................................................................................1 第二节 文献综述...................................................................................................3 一、国外相关研究现状.................................................................................................... 3 二、国内相关研究现状.................................................................................................... 4 三、国内外相关研究评述................................................................................................ 5 第三节 研究方法及内容.......................................................................................6 一、研究方法.....................................................................................................................6 二、研究内容.....................................................................................................................7 第二章 企业全面风险管理理论概述.......................................................9 第一节 全面风险管理框架概述.........................................................................9 一、企业全面风险管理的概念........................................................................................ 9 二、 企业全面风险管理的目标.................................................................................... 10 第二节 全面风险管理体系的内容...................................................................10 一、全面风险的内部控制系统...................................................................................... 10 二、全面风险管理的组织职能体系..............................................................................11 三、全面风险管理的信息系统...................................................................................... 12 四、风险管理策略...........................................................................................................13 五、风险理财措施...........................................................................................................13 第三节 企业全面风险管理的流程...................................................................14 一、收集管理初始信息.................................................................................................. 14 二、风险评估...................................................................................................................14 三、风险管理策略的制定.............................................................................................. 15 四、提出和实施风险管理解决方案..............................................................................15 五、风险管理的监督改进.............................................................................................. 16 第三章 吉祥航空全面风险管理的现状及特点.....................................17 第一节 吉祥航空概况.......................................................................................17 一、吉祥航空简介...........................................................................................................17目录 V 二、吉祥航空运营情况.................................................................................................. 18 第二节 吉祥航空全面风险管理的现状及特点.................................................20 一、 全面风险管理的现状............................................................................................ 20 二、 全面风险管理的特点............................................................................................ 21 第四章 吉祥航空全面风险管理中存在的问题及原因分析.................24