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内控制度建设在我国的发展已有一段的时间,许多企业也认识到了其的重要性,然而全球经济形势的变化对内部控制提出了新的要求,基于全面风险管理来实施内部控制与管理已是大势所趋。本文在讨论ERM与内部控制关系的基础上,对我国企业内部控制存在的问题进行了分析,并针对如何更好地构建基于ERM的内部控制体系提出一些建议。
Although the construction of internal control system has been developing in our country for some time, many enterprises also recognize its importance. However, the changes in the global economic situation have set new demands on internal control. The implementation of internal control and management based on total risk management has been The trend of the times. On the basis of discussing the relationship between ERM and internal control, this paper analyzes the problems existing in the internal control of our country and puts forward some suggestions on how to better build the internal control system based on ERM.