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《中央企业全面风险管理指引》指出全面风险管理包括风险理财措施、风险管理策略、风险管理信息系统、风险管理的组织职能体系和内控系统。本文主要研究全面风险管理与内部控制的辩证关系、两者的整合及对公司治理基于内控系统的全面风险管理机制发方面的发展提出建议。
The Guidelines for Comprehensive Risk Management of Central Enterprises point out that comprehensive risk management includes the risk management measures, risk management strategies, risk management information systems, organizational functions and risk management systems and internal control systems. This article mainly studies the dialectical relationship between comprehensive risk management and internal control, the integration of the two and the development of corporate governance based on the internal risk control system.