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当前国有企业的改革正处于建立现代化企业制度的攻坚阶段,逐步建立起现代化企业制度,公司结构逐渐趋于完整,这就为内部审计提供了有利的内部条件,因此,如何搞好企业内部控制、降低企业风险、提高企业自身的生存能力就成了建立现代化企业制度的关键问题。近年来,国内外的一些企业,都爆出了一些黑幕,内部审计已成为全球性问题并被公认为公司治理中的基石之一。本文阐述了内部控制制度在企业风险管理理念的重要意义以及在企业风险管理中的作用。
At present, the reform of state-owned enterprises is at a critical stage of establishing a modern enterprise system and a modern enterprise system is gradually established. The structure of the company gradually becomes more complete. This provides favorable internal conditions for internal auditing. Therefore, how to improve the internal control of enterprises, Reducing enterprise risk and improving the viability of enterprises have become the key issues for establishing a modern enterprise system. In recent years, some domestic and foreign enterprises have burst into shady debates. Internal auditing has become a global problem and has been recognized as one of the cornerstones of corporate governance. This article expounds the significance of internal control system in the concept of enterprise risk management and its role in enterprise risk management.