浅谈企业内控与风险管理体系中的“三道防线”

“Three Denfense Lines” of Internal Control and Risk Manmgement System in Enterprises

随着企业的发展,业务领域与地域的不断扩张与调整,所面对的内部环境、风险评估、控制活动、信息与沟通、内部监督等内容都发生了较大的变化,其固有风险和潜在风险都在不断增加和变化。做好内部控制与风险管理工作成为决定企业存续与健康发展的重要因素,其关键是建立和不断完善内部控制和风险管理体系、明确风控工作的职责与分工。"三道防线"思想是中国能源建设有限公司针对风控体系建设问题提出的最新理念,旨在提升风控工作的专业化程度,保证风控体系的相对独立性。文章针对内部控制与风险管理的目标,阐述"三道防线"的概念,确定"三道防线"的职责,分析每道防线之间的关系以及管理机制,针对"三道防线"在实践中存在的问题提出笔者自己的思考。

With the development of enterprises, the constant expansion and adjustment of business fields and regions, the internal environment, risk assessment, control activities, information and communication, internal supervision and soon have undergone major changes. The risks of inherent and potential are constantly increasing and changing. Internal control and risk management have become an important factor in determining the survival and healthy development of enterprises.The key is to establish and continuously improve the internal control and risk management system and clarify the responsibilities and division of work in risk control work.The idea of ＂Three Lines of Defense＂is the latest concept put forward by China Energy Engineering Group Co., Ltd, for the construction of risk control system to promote the specialization of risk control work and ensure the relative independence of risk control system.This article aims at the goal of internal control and risk management, puts forward the concept of three defense lines, determines the responsibilities of the three defense lines, analyzes the relationship and management mechanism of each line of defense, and proposes of the author.