MBA教育中心知识库

摘  要

近年来，招标代理服务行业出现了较大的变革，随着国家主管部门对招标代理资质的全面放开，很多民营企业迅速进入到行业中来，招标代理业务竞争日趋增强。面对日益增强的市场竞争，市场环境对于招标代理公司提出了更高的要求，招标代理公司项目风险控制能力的重要性愈发凸显，成为了赢得竞争的重要要素。

甘肃利胜招标代理有限公司为国企转型企业，业务资源较多，但管理体制落后，尤其是在风险控制方面。2020年度企业所代理的招标项目废标率达到10%，其中因为风控原因直接导致的废标案例占到30%，远超同等规模企业平均值，风险控制策略优化迫在眉睫。论文以COSO内部控制理论和动态平衡理论为研究基础展开案例分析，在全面了解企业现状、分析案例的基础上，我们发现，利胜招标代理公司在风险控制方面存在控制环境、风险评估、控制活动、信息沟通等四个方面的缺陷，主要表现在管理层风险控制理念较弱、企业风险评估信息化程度不高、供应商信息筛选不严格等，并据此提出了企业风险控制优化需要从风控意识提升、评估体系健全、沟通渠道畅通、合理风险评估方法等几个方面入手的优化建议，同时针对实际问题提出了具体优化措施。在风险控制策略不断优化的基础上，论文还提出风险总是不可消除的，且具有不确定性，极其严格的风险控制体系搭建对于企业发展也并非具有完全的正向增益，从组织的目标出发，从长期之中来看，关于风险控制的决策、措施和流程的逻辑根源也并非完全依托于收益与资损的对比，组织需要动态的评估、调整风险控制的方式和方法。

新常态下，我国的经济结构调整不断走深走实，供给侧结构性改革不断深化，招标代理行业的发展也必将从高速发展迈向高质量发展，从而进一步发挥其促进公平市场竞争环境形成、确保投标人诉求和目标得以较好实现等作用。论文以COSO框架为理论基础的风险控制相关研究，对于招标代理公司风险控制方案的制定具有一定的现实意义，也是招标代理高质量发展之路的必然要求。

关键词：招标代理 风险控制 策略优化

Abstract

In recent years, the bidding agency service industry has undergone great changes. With the comprehensive opening of the bidding agency qualification by the national competent authorities, many private enterprises have quickly entered the industry, and the competition of bidding agency business is increasingly enhanced.In the face of increasing market competition, the market environment has put forward higher requirements for bidding agencies, and the importance of project risk control ability of bidding agencies is become more and more prominent, which has become an important element to win competition.

Gansu Lisheng Tendering Agency Co., Ltd. is a transformed enterprise with more business resources, but the backward management system, especially in risk control.In 2020, the scrap rate of bidding projects represented by enterprises reached 10%, among which the scrap cases directly caused by risk control accounted for 30%, far exceeding the average value of enterprises of the same scale, and the optimization of risk control strategy is imminent.This paper conducts a case analysis based on COSO internal control theory and dynamic equilibrium theory, On the basis of having a comprehensive understanding of the current situation of the enterprise and analyzing the cases, We found that the, Lisheng Bidding Agency has defects in four aspects, such as environment control, risk assessment, control activities and information communication, It is mainly manifested in the weak management risk control concept, not low degree of enterprise risk assessment informatization, not strict supplier information screening, etc., Accordingly, the optimization suggestions are proposed from several aspects of improving risk control awareness, sound evaluation system, smooth communication channels, and reasonable risk evaluation methods, At the same time, specific optimization measures are proposed for practical problems.On the basis of continuous optimization of risk control strategy, the paper also proposed that risk is always unavoidable, and has uncertainty, extremely strict risk control system construction for enterprise development is not completely positive gain, from the goal of the organization, in the long term, about risk control decisions, measures and process logic is not entirely rely on the comparison of income and capital loss, the organization needs dynamic evaluation, adjust the way and method of risk control.

Under the new normal, China's economic structural adjustment continues to go deep and solid, the supply-side structural reform continues to deepen, the development of the tendering agency industry will move from high-speed development to high-quality development, so as to further play the formation of a fair market competition environment and ensure that the bidders' demands and goals are better achieved.The research on risk control based on COSO framework has of practical significance for the formulation of risk control scheme of bidding agency and an inevitable requirement for high-quality development of bidding agency.

Keywords: Bidding agency; Risk control; Strategy optimization