内部控制、公司治理与风险管理——一个职能论的视角

Internal control,corporation governance and risk management——On the perspec tive of function

现有研究大多认为内部控制是制度,内部控制、公司治理和风险管理之间存在交叉重叠的关系。这会导致多套管理制度并存于企业的混乱局面。事实上,内部控制不是制度,而是职能,是管理职能中的控制职能。内部控制、公司治理与风险管理不存在谁包含谁的问题,内部控制与风险管理涵义相同,公司治理中体现了内部控制或风险管理思想。内部控制、公司治理和风险管理具有内在一致性,可以统一于一套企业管理制度之中。

Most of the current researches indicate that the enterprises internal control is the interweaving and overlapping of the system, internal control, corporation governance and risk management. This will cause the confusion due to the coexistence of multiple sets of management system in the enterprises. In fact, the internal control is not a system but a function, and it is the controlling function in management function. Concerning internal control, corporation governance and risk management, none of them includes any other. Internal control and risk management are of the same meaning, and the corporation governance embodies the thought of internal control and risk management. The internal control, corporation governance and risk management are internally consistent with each other, and they can be integrated in the enterprises management system.