企业风险管理与内部控制体系化建设的思考

Views on Enterprise Risk Management and Internal Control Systematization Construction

介绍了企业内部控制的内涵、目标、原则和内容等相关理论,指出目前我国企业内部控制存在的主要问题,并对产生问题的原因进行分析。以中国海洋石油总公司风险管理与内控控制体系化建设为例,提出了解决企业内部控制问题的对策和实施内部控制的保障措施。

This paper introduced the relative theories such as connotation,objective,principle and contents of internal control of enterprises,pointed out the main problems existing in internal control of Chinese enterprises, and analyzed the causes of them.With the case of risk management and internal control systematization construction in CNOOC,the countermeasures for settling internal control problems and guarantee measures for implementation of internal control were raised.