內(nèi)部控制與風(fēng)險(xiǎn)管理是企業(yè)管理的重要組成部分.風(fēng)險(xiǎn)管理導(dǎo)向下內(nèi)部控制的建立與完善對(duì)企業(yè)管理與發(fā)展具有重大作用.
Internal control and risk management is an important part of enterprise management. Risk management under the guidance of the establishment and improvement of internal control of enterprise management and development has a major role.
文章首先闡述了內(nèi)部控制與風(fēng)險(xiǎn)管理的相關(guān)概念,試著分析了兩者的聯(lián)系.并從我國(guó)企業(yè)內(nèi)部控制制度的現(xiàn)狀出發(fā),提出了我國(guó)企業(yè)內(nèi)部控制在風(fēng)險(xiǎn)導(dǎo)向下所存在的問題,結(jié)合相關(guān)理論原理,從強(qiáng)化風(fēng)險(xiǎn)管理在企業(yè)內(nèi)部控制的核心地位、明確企業(yè)內(nèi)部控制目標(biāo)、完善內(nèi)部環(huán)境,營(yíng)造良好的企業(yè)文化、建立和健全風(fēng)險(xiǎn)管理系統(tǒng)、加強(qiáng)企業(yè)內(nèi)部控制監(jiān)督、優(yōu)化信息與溝通體系等方面探討了基于風(fēng)險(xiǎn)管理加強(qiáng)企業(yè)內(nèi)部控制的策略.
This paper first describes the concept of internal control and risk management, try to analyze the relationship between them. Present situation and control system from the internal of enterprises of our country, puts forward the existing problems in the risk-oriented internal control of enterprises in China, combining related theories, from strengthening the core status, risk management in the enterprise internal control internal control objectives, clear and perfect the internal environment, create a good corporate culture, set up and sound risk management system, strengthen enterprise internal control supervision, optimize the information and communication system and other aspects of the risk management to strengthen enterprise internal control strategy based on.