摘要
内部控制与风险管理是关系密切又容易混淆的两个概念,有必要从演进视角对两者进行深入研究。在回顾内部控制与风险管理发展历程的基础上,采用比较分析的方法,指出内部控制与风险管理在职能定位、活动范围、风险内涵以及风险对策等方面存在差别;同时,内部控制又是实施风险管理的必要环节,两者都是为企业价值增值服务的。有效的内部控制可以提高企业全面风险管理水平,因此在企业实施全面风险管理过程中应加强对管理层权力制衡的内部控制制度建设、完善制订重大决策的内控流程、强化对各关键环节的风险控制。
The concept of internal control and risk management have a close relation with each other and are easy confused, which are necessary to make further study of them, By applying the comparative analysis, this paper deals with the differences between internal control and risk management in function orientation, activity extension, risk definition and risk policy, Meanwhile internal control is essential for implementing risk management, both of which serves organization value added, and effective internal control can improve enterprise total risk management level, When carrying out risk management, relationship between risk management and internal control should be well dealt with, including enhancing internal control system for management power restriction, perfecting important decision -making control flow, and emphasizing each reference point risk control.
出处
《哈尔滨工业大学学报（社会科学版）》
2007年第5期129-132,共4页
Journal of Harbin Institute of Technology(Social Sciences Edition)
基金
国家社会科学基金资助项目(06BJY053)
江苏省高校哲学社会科学基金项目(07SJD790020)
关键词
风险管理
内部控制
概念辨析
策略
risk management
internal control
notion analysis
strategy
