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随着经济社会的发展,企业面临的环境趋于复杂化,内外部风险也逐渐增多,如何抵御企业面临的诸多风险,在国家相关文件给出指引的同时,企业也逐渐建立了结合自身的风险管理体系。内部控制作为应对企业常规风险的措施,在企业风险管理中的地位尤为重要。本文在梳理全面风险管理及内部控制相关文件的同时,阐述了两者之间的关系,并对全面风险管理下内部控制如何建设发表了相关的见解。
With the development of economy and society, the environment faced by enterprises tends to be complicated and the risks inside and outside are also gradually increasing. How to withstand the many risks that enterprises face? In the meanwhile, while the relevant documents in the country give guidance, enterprises gradually establish their own risks Management system. As a measure to deal with the routine risk of the enterprise, internal control is particularly important in the enterprise risk management. While combing the documents related to comprehensive risk management and internal control, this article elaborates the relationship between the two and provides relevant opinions on how to build the internal control under the overall risk management.