风险控制理论的再思考:基于对COSO内部控制理念的分析

The Initial Construction of Theoretical System for Risk Control:A Further Study on the COSO's Internal Control Philosophy

本文针对企业相关人员对于风险管理及内部控制概念的相关困惑,从厘清公司治理与战略目标关系、企业机会管理与风险管理的关系着手,通过对企业设立阶段和运营阶段不同风险的分析,提出了风险控制概念,并界定了其目标,进而通过分析风险控制的主体边界、客体边界与组织边界,明确了风险控制与企业管理、企业风险管理、管理控制、传统风险管理以及内部会计控制等相关概念和领域的关系。

In this paper,started from the clarifying of the relationship between corporate governance and strategic goals,and the relationship between opportunities management and risk management,I analyzed the risks of the beginning stage and the operation stage of a firm,and then concluded the goals of the internal control.And based on that,I analyzed different types of the boundaries of internal control,and the relationships among internal control,enterprise opportunities management,enterprise risk management,traditional risk management and internal accounting control.At the end,I made some suggestions to the future revision of the COSO report.