建立内部控制风险管理体系的几个关键环节

 摘要：企业内部控制风险管理体系的建立至少包含内部环境、风险评估、控制活动、信息与沟通以及内部监督等五个要素，结合神华准格尔能源有限责任公司构建内部控制风险管理体系的实际，重点浅析“制度的建立和完善”、“工作流程的梳理和再造”、“风险的识别和评估”、“控制措施的制定和实施”、“制度执行的监督和考核”等五个关键环节及其地位。

Several Key Links in Establishment of Inner Control Risk Management System

Abstract: In building the internal control risk management system of enterprise, there are at least five elements, they are internal environment, risk evaluation, control activity, information and communication, internal supervision. Related to the reality of building internal control risk management system of Shenhua Zhungeer Energy Cp., Ltd., this writer focus on the analysis on the place and content of five links, which are “building and perfecting the system”, “carding and rebuilding the work flow”, “identifying and evaluating risk”, “formulating and carrying out the control measures”, “supervising and implementation testing of the system” .