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现代化企业管理中,内部控制与风险管理紧密结合才能促使企业高效安全运营,但是内部控制与风险管理该如何融合于企业运营的每个环节,通过管理实践笔者认为只有通过不断认识、把握、实施、反馈才能建立起高效的风险控制管理体系。一、内部控制与风险的定义与关系内部控制:《企业内部控制基本规范》所称的内部控制是由企业董事会、监事会、经理层和全体员工实施的、旨在实现控制目标的过程。风险:是未来不确定性对目标的影响。
In the modern enterprise management, the combination of internal control and risk management can promote the efficient and safe operation of the enterprise, but how to integrate the internal control and risk management into every aspect of the operation of the enterprise? Through the management practice, I believe that only through continuous understanding, Feedback can establish an efficient risk control management system. I. Definition and Relationship of Internal Control and Risk Internal Control: The internal control referred to in the “Basic Standards for Enterprise Internal Control” is implemented by the board of directors, the board of supervisors, the manager and all employees of the enterprise to achieve the goal of control. Risk: The impact of future uncertainty on the target.