谈内部控制与风险管理

Internal Control and Risk Management

内部控制是指为企业管理而制定和实施的政策与程序,它贯穿于企业经营活动的各个方面。风险管理是一个过程,这个过程受董事会、管理层和其他人员的影响。企业管理的重要内容之一就是建立风险预警、评估系统,分析各种风险的类型和程度,并采取相应的控制措施。内部控制是防范风险事件发生的一种长效机制。

Internal control refers to the policies and procedures made and implemented for corporate management which exists in all aspects of operation activities. Risk management is a process influenced by board of directors, management and others. One of the important contents of corporate management is to establish risk alarm and assessing system, analyze types and degrees of risks and implement corresponding control measures. Internal control is a long- term and effective mechanism to prevent risks from happening.