风险管理视角下企业内部控制的研究

From the perspective to study risk management, internal control

企业的不断发展,对缓解就业压力、调整产业结构、保证我国经济又快又好发展有着非常重要的作用。在在我国目前市场经济的条件下,企业的发展具有很多不确定性因素,这就为企业的风险管理和企业的内部管理提出了更高的要求。防范企业风险越来越成为企业管理、企业发展的关键要素。本文在充分理解、认识企业的风险管理与内部控制的现状基础上,着重剖析两者的内涵、外延、特点及异同,并以风险管理的视角,提出切实可行的企业内部控制措施。

The development of the enterprise, to alleviate the employment pressure, adjusting the industrial structure, to ensure fast and good development of economy of our country has a very important role. In our country at present under the condition of market economy, has many uncertainty factors in the development of enterprises, which put forward higher requirements for enterprise risk management and the internal management of enterprises. Enterprise risk prevention has increasingly become the key elements of enterprise management, enterprise development. This understanding in the full understanding, enterprise risk management and internal control present situation foundation, emphatically analyzes the connotation, extension, characteristics and similarities and differences, and with the perspective of risk management, and puts forward measures of internal feasible enterprise control.