企业内部控制与全面风险管理

内部控制是以保护资产安全、完整，保证会计资料真实、可靠为目的；全面风险管理则是为企业目标的实现提供合理保证。本文分析了二者的联系与差异，并提出了构建体现全面风险管理的新机制。

Internal Control and Comprehensive Risk Management of Enterprise

The internal control is by way of protecting assets security and integrity, ensuring accounting information truthful and reliable. The risk management is the realization of the objective for enterprise to provide reasonable assurance. The article analyzes the connections and differences between the internal control and the risk management, and puts forward to constrnct the new mechanism in the comprehensive risk management.