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内部控制在我国的发展已经有了一定的基础,我国已经制定了相关的内部控制的法规,许多企业也认识到了建立内部控制的重要性。内部控制是风险管理的重要组成部分,加强企业的内部控制不可能脱离其内外部风险因素,而须从风险的分析入手来强化内部控制。本文从风险管理的视角出发,探讨内部控制与风险管理的关系,来看企业内部控制中存在的问题以及针对当前的现状提出了完善企业融入风险管理内部控制的举措。
The development of internal control in our country already has a certain foundation. China has formulated relevant laws and regulations on internal control. Many enterprises also recognize the importance of establishing internal control. Internal control is an important part of risk management. It is impossible for internal control of enterprises to be separated from internal and external risk factors. It is necessary to start with risk analysis to strengthen internal control. From the perspective of risk management, this article explores the relationship between internal control and risk management, looks at the existing problems in the internal control of the enterprise and puts forward some measures to improve the internal control of the enterprise integrated into risk management according to the current situation.