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1、论企业内部控制与风险管理（On enterprise internal control and risk management）On enterprise internal control and risk managementAbstract: This paper mainly introduces the internal relations of the internal control and risk management and the future anti war. Based on the two report of American COSO Committee on i
2、nternal control and risk management, the relation and difference analysis and comparison of internal control and risk management, points out that the internal control will be extended to more comprehensive risk management.Key words: internal control; risk management; development1 internal relationsh
3、ip between internal control and risk management1.1, under the risk oriented internal control concept, risk management will become the key to the development of the organizationWith the advent of the era of risk management oriented internal control, focus on the work of internal control is changed, m
4、odern internal control not only pays attention to the traditional internal audit, pay more attention to effective risk management mechanism and corporate governance. Under the concept of risk oriented internal control, risk management has become the key to organizational development, and the focus o
5、f internal control is not only testing control, but also the methods to confirm risk and test management risk. Because of its own characteristics, the internal control has some advantages in risk management. The internal control mechanism and the personnel familiar with the situation of the unit, to
6、 understand the risks that the enterprise faces more; the internal control is the enterprise internal organization and staff members, their interests with the enterprise development, and is closely related to enterprise risk prevention, have a strong sense of responsibility to realize the goal of en
7、terprise; independence of internal control mechanism which is different from the other risk management departments, supervision departments as high level, the risk assessment opinion report directly to the board of directors, the audit committee, enough to attract the attention of authorities. The i
8、ndependent position of internal control is also convenient for it to act as the coordinator of long-term risk strategy and various policies, and adjust and guide the enterprise risk management strategy through the adjustment of long and short term plan. In the modern enterprise management, with the
9、changes in the external environment, the increase of various risk factors, internal control will play a more active role in improving risk management and improve the corporate governance mechanism and internal control has also been given more responsibility and mission. In recent years, in the Unite
10、d States financial fraud case has led to large multinational companies such as Enron and WorldCom bankruptcy, but also led to such a Andersen has a history of 90 years of world-class accounting firms to exit the stage of history. In our country also appeared Yinguangxia and Lantian shares and homolo
11、gation to small and medium-sized investors event. The occurrence of all these events in the world has caused all parties to discuss the credibility of the civil audit institutions, but also touched on the internal control of enterprises further thinking. The development and evolution of enterprise s
12、ystem is related to risk. The establishment of the limited liability system is the key step of enterprise organization from proprietorship or partnership to the modern joint-stock company, it makes enterprise property and property and corporate shareholders of the economic responsibility of independ
13、ent shareholders of the transformation will no longer affect enterprise credit ability, to expand the scope of equity trading and increasing liquidity, thereby. To reduce the investment risk and promote the financing of enterprises, creating today giant corporation.1.2 risk management is the natural
14、 development of internal controlThe fundamental function of internal control or risk management is to safeguard the interests of investors, to preserve the assets of enterprises and to create new values. Fama&Jensen (1983) analyzed the internal control function of the board of directors under the se
15、paration of ownership and management rights; Jensen (1993) further analyzed the performance and reasons of the failure of the board of directors in the internal control of the United states. Theoretically, the internal control of an enterprise is an integral part of the enterprise system and a mecha
16、nism for protecting the interests of investors under the separation of management rights and ownership. Its purpose is to ensure accurate and reliable accounting information, prevent management from reporting and fraud, protect the companys property safety, comply with the law to safeguard the reputation of the company, and avoid incurring economic losses. The historical origins of internal control were earlier, and their requirements were more basic, easier,
