企业内部控制与风险管理研究

【作者】 李慧敏； 王小英；

【机构】 福州大学管理学院；

【摘要】 随着社会经济的发展、全球一体化趋势的加剧,风险已成为影响企业目标实现的重要因素,管理与控制风险变得越来越重要。在2004年,美国COSO委员会正式颁布了《企业风险管理——整合框架》,这标志着国外内部控制走向了企业风险管理阶段。虽然目前我国企业实施风险管理导向的内部控制还存在诸多问题,但是内部控制向风险管理导向型发展是必然的趋势。本文分为四个部分,首先详细阐述了企业风险管理整合框架中有关风险管理的概念,接着将企业风险管理整合框架与内部控制框架进行比较,进一步说明企业风险管理整合框架的优越性,针对当前我国企业缺乏风险管理的,表明我国构建风险导向型内部控制的必要性。在借鉴COSO报告《内部控制——风险管理框架》的基础上,对我国企业构建风险导向型内部控制提出相关建议。更多还原

【Abstract】 With the social and economic development and the increasing trend of globalization,risk has become an important elements that has an impact on business goals,management and control risk is becoming increasingly important.In 2004,American COSO enacted Enterprise Risk Management-Integrated Framework,which marks the internal control abroad had developed into the phase of enterprise risk management.However,at present,there are a lot of problems still existing in the risk management-oriented internal control of our enterprises,internal control has an inevitable trend of developing into a risk management-oriented internal contro1.This paper is divided into four parts,first we elaborate the concept of risk management,comparing with internal control,Enterprise Risk Management-Integrated Framework has a lot of superiorities.At present,China’s enterprise risk management has many problems,China’s enterprise to build risk-oriented internal control is imminent.On the basis of learning of COSO report "Internal Control-Risk Management Framework" and makes some appropriate suggestions for improvements.更多还原