基于风险管理的企业内部控制研究

内部控制理论的发展经历三个阶段,分别是内部牵制时期、审计导向时期和风险管理时期.风险管理与内部控制体系整合的过程中,由于没有权威统一的指导性文件,导致学者们在此问题上存在诸多争论.通过对COSO委员会发布的《企业风险管理——整体框架》报告进行再解析,结合企业内部控制现状,在风险管理的概念框架下重新整合企业的内部控制体系.重点整合企业治理机制、组织目标层级和信息共享控制系统,有效解决内部控制体系存在的问题.

Research on internal control of inductries based on risk management

The development of internal control theory has gone through three stages： internal containment period, audit-oriented period and risk management period. There are no authoritative guidance documents, which leads to the scholars debate on the integration of risk management and internal control system. Analysis is made on COSO committee＇s report, Enterprise Risk Management--Integrated Framework, and then an internal control system based on the risk management is established. Focused on the integration of the corporate governance mechanism, organizational goals and information sharing control system, it will solve the problems of internal control system effectively.