企业内部控制与风险管理制度总体框架构建——以中国联通公司为例

Research on the Framework Construction of Enterprise Internal Control and Risk Management System

内部控制是一个过程,受企业董事会、管理当局和其他员工影响,旨在保证财务报告的可靠性、经营的效果和效率以及对现行法规的遵循,主要由控制环境、风险评估、控制活动、信息与沟通、监督五个要素构成。中国联通围绕经营效果和效率、财务报告真实性、遵从法律法规三个目标,建立了一套渗透所有业务及场所的内部控制制度、管控机制以及控制责任体系,我国企业应结合自身实际,探索建立自己的内部控制制度体系。

Internal control is the inevitable choice for the enterprises to promote their management standard, and it is also the objective requirement for the securities regulatory institute to strengthen the supervision on the publicly listed companies. The internal control is a process that will be influenced by the board, managers and employees. The framework of internal control includes environmental control, risk evaluation, activity control, information and communication and supervision. Our Chinese enterprises should take China Unicorn as an example to establish their own internal control system according to their own situation.