甲公司是一家集手机的研发、生产、销售为一体的上市企业。经过近十年的发展,在市场上占据领先地位,随着企业规模的扩大,企业风险管理工作也越来越受到管理层的重视...

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问题 甲公司是一家集手机的研发、生产、销售为一体的上市企业。经过近十年的发展,在市场上占据领先地位,随着企业规模的扩大,企业风险管理工作也越来越受到管理层的重视。甲公司聘请外部中介机构对企业的风险管理及内部治理问题进行指导咨询,情况如下:
  (1)董事会下设风险管理委员会,该委员会的召集人由总经理担任;
  (2)董事会负责审议批准公司的年度财务预算方案、决算方案;
  (3)风险管理委员会对全面风险管理工作的有效性向董事会负责;
  (4)风险管理职能部门对风险管理委员会负责;
  (5)风险管理职能部门负责组织协调全面风险管理日常工作;
  (6)内部审计部门在风险管理方面,对总经理或其委托的高级管理人员负责,主要负责研究提出全面风险管理监督评价体系;
  (7)股东大会负责制订公司的利润分配方案和弥补亏损方案;
  (8)董事会负责决定聘任或者解聘公司经理事项。
  要求:
  (1)根据风险管理的相关内容,指出上述事项(1)至(8)中的不恰当之处,并说明理由。
  (2)简述风险管理委员会的职责。

选项

答案

解析(1)事项(1)、(2)、(3)、(4)、(6)、(7)不恰当。   事项(1):具备条件的企业,董事会可下设风险管理委员会。该委员会的召集人应由不兼任总经理的董事长担任;董事长兼任总经理的,召集人应由外部董事或独立董事担任。   事项(2):股东大会负责审议批准公司的年度财务预算方案、决算方案。   事项(3):企业总经理对全面风险管理工作的有效性向董事会负责。   事项(4):风险管理职能部门对总经理或其委托的高级管理人员负责。   事项(6):企业内部审计部门对审计委员会负责。   事项(7):董事会负责制订公司的利润分配方案和弥补亏损方案。   (2)风险管理委员会对董事会负责,主要履行以下职责:   ①提交全面风险管理年度报告;   ②审议风险管理策略和重大风险管理解决方案;   ③审议重大决策、重大风险、重大事件和重要业务流程的判断标准或判断机制,以及重大决策的风险评估报告;   ④审议内部审计部门提交的风险管理监督评价审计综合报告;   ⑤审议风险管理组织机构设置及其职责方案;   ⑥办理董事会授权的有关全面风险管理的其他事项。   【English Answers】   (1)Matters (1), (2), (3), (4), (6), (7) are not appropriate.   Item (1): For qualified enterprises, the board of directors may set up a risk management committee. The convenor of the committee shall be the chairman of the board of directors who does not concurrently serve as the general manager; if the chairman concurrently serves as the general manager, the convenor shall be the external director or the independent director.   Item (2): The general meeting of shareholders is responsible for examining and approving the company's annual financial budget and final accounts.   Item (3): The general manager of an enterprise is responsible to the board of directors for the effectiveness of the overall risk management.   Item (4): The risk management functional department is responsible to the general manager or the senior managers entrusted by him.   Item (6): The Internal Audit Department of an enterprise is responsible to the audit committee.   Item (7): The board of directors is responsible for formulating the profit distribution plan and the loss compensation plan of the company.   (2)The Risk Management Committee is responsible to the Board of Directors and mainly performs the following duties:   ①To submit the annual report of comprehensive risk management;   ②Consideration of risk management strategies and major risk management solutions;   ③Consideration of criteria or mechanisms for judging major decisions, major risks, major events and major business processes, and risk assessment reports for major decisions;   ④Consideration of comprehensive audit reports submitted by internal audit departments on risk management supervision and evaluation;   ⑤Consideration of the establishment of risk management organizations and their responsibilities;   ⑥Handling other matters related to comprehensive risk management authorized by the board of directors.
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