改革风险视角下企业内部控制研究

Research on Enterprise Internal Control from the Perspective Under the Perspective of Reform Risk

在经济全球化大背景下,企业面临的竞争愈加激烈,为了不断提高竞争力,促进高质量发展,企业往往会进行改革。虽然改革能够优化企业内部管理,但是不重视风险管控将会导致改革失败。因此,企业若要降低改革带来的风险,提高企业经济效益,需要重视内部控制与风险管理之间的关系,认识企业内部控制的重要性,遵循基本内控原则,将改革风险控制在可接受范围内。本文主要阐述了企业改革风险管理与内部控制之间的关系,并以A集团公司为例,阐述了A集团公司基于风险管理视角下的内部控制,提炼出可供企业借鉴的经验与启示。

In the context of economic globalization,enterprises are faced with increasingly fierce competition.In order to improve continuously their competitiveness and promote high-quality development,enterprises often carry out reforms.Although reform can optimize the internal management of enterprises,failure of paying attention to risk control will lead to failed reform.Therefore,if enterprises want to reduce the risks brought about by reforms and improve their economic benefits,they need to pay attention to the relationship between internal control and risk management,recognize the importance of internal control of enterprises,follow basic internal control principles,and control reform risks within an acceptable range.The article mainly expounds the relationship between enterprise reform risk management and internal control.And taking Group A as an example,it explains the internal control of Group A based on the perspective of risk management,and extracts the experience and enlightenment for enterprises to learn from.