企業(yè)內(nèi)部控制與全面風(fēng)險管理探析（internal control and overall risk management of enterprises）

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1、企業(yè)內(nèi)部控制與全面風(fēng)險管理探析（Internalcontrolandoverallriskmanagementofenterprises）EncyclopediaForumInternalcontrolandoverallriskmanagementofenterprisesYingFeng,Instituteofforestchemicalindustry,ChineseAcademyofSciences,Jiangsu,Nanjing210042,ChinaAbstract:whetherthein

2、ternalcontrolofenterpriseisperfectornotdirectlydeterminestheauthenticityofaccountinginformationandthesuccessorfailureofenterprisemanagement.Inthemodernenterprisesystem,internalcontrolisparticularlyimportant,Butinternalcontrolisnotequivalenttocomprehensiv

3、eriskmanagement,enterprisesshouldrecognizethedialecticalrelationshipbetweeninternalcontrolandriskmanagement,andgivefullplaytotheroleofthetwoinenterprisemanagement,toimproveInternalcontrolsystemtopreventanddefusetherisksofenterprises[Keywords]internalcont

4、rolriskmanagementInternalcontrolcanhelpenterprisestopreventanddefuseriskstosomeextent,buttheycannottakethemOnbehalfofthewholeworkofoverallriskmanagement,enterprisesshouldrealizetheinternalcontrolandriskmanagementInordertoperfecttheinternalcontrol,weshoul

5、dgivefullplaytotheroleofthetwoinenterprisemanagementThispaperexpoundstheinternalcontrolandtheoverallwindindetailTheconnotationandimportanceofriskmanagement,forenterprisemanagerstobuildinternalcontrolsystem,strengthenriskManagementprovidesadviceforreferen

6、ce.I.connotationanddevelopmentofinternalcontrolandriskmanagement(1)connotationanddevelopmentofinternalcontrol.TheconceptofinternalcontrolispursuedinpracticeStepproduction,development,andimprovement.COSOtheunifiedframeworkforinternalcontrolisgivenAtpresen

7、t,theauthoritativeconceptofinternalcontrol.Thereportbelievesthatinternalcontrolismadebytheboardofdirectors,ManagersandotheremployeesaredesignedandimplementedtoachieveoperationaleffectivenessandefficiencyProvidereasonablecoverageofthereliabilityoftherepor

8、tsandthecomplianceoftherelevantlawsandregulationswiththreeobjectivesAssuranceprocess.Itconsistsofcontrolenvironment,riskassessment,controlactivity,informationandcommunication,Monitoringthecompositionofthefiveelements.Thesp