中国企业基于风险管理视角的内部控制体系构建

The Internal Control System Construction of Chinese Enterprises Based on Risk Management Perspective

本文在对国内外企业内部控制与风险管理的发展和中国当前相关法律法规分析的基础上,指出当前中国企业基于风险管理的内部控制体系建设的必要性和紧迫性,进而探讨了中国企业内部控制构建的工作步骤。

This paper pointed out the necessity and urgency building of the internal control system based on risk management in China＇s current enterprise, and further more explored the procedures of constructing internal control system of Chinese enterprises based on the analysis of development of internal control and risk management in domestic and foreign enterprises as well as China＇s related laws and regulations.