内控体系与全面风险管理体系的并行与融合

文章针对内部控制与风险管理两者关系的争论,从两个概念的发展及演进历程入手,一方面整理归纳学术界关于两个理论的探讨成果,另一方面阐述分析了我国国内相关法律法规对两者的建设要求,并据此得出企业在实践中,应当从自身的发展目标、拥有的资源、能力等实际出发,可通过并行实施、建设以风险为导向的内控体系或建设风险管理框架下的内控体系三种途径,实现内控与风险管理的有效融合。

The Research On The coexistence and integration of The Internal control system and Risk management system

Internal control and risk management are two concepts both having a long evolution and development process. With the further theoretical research and practice, the two concepts learned and absorbed each other and eventually has been fully integrated in the "overall enterprise risk management framework" which issued in September 2004 by COSO Committee. This integration in turn leads the arguments on the relationship between the two concepts "internal control and risk management ", and arising some conflict and confusion in practice. Thus in dealing with the relationship between the two concepts, enterprises should be effective integrated the two concepts based on the reality from their own development goals, the resources, ability, in order to achieve the best synergy and integration effect.