摘要
自我国2001年加入世贸组织以来,企业就不断面临各种来自内部外部的风险与冲击。在这样的大环境下,企业风险管理就显得尤为重要。在风险管理下,我国逐渐健全的内部控制规范体系为企业的稳定和发展打下了坚实的基础。文中首先通过描述企业内部控制与风险管理的定义及构成原理,得出两者相辅相成,密不可分的关系。然后,通过近年来一些企业在面对不同风险下时的反应和结果,结合我国企业内控现状和社会经济环境,通过对风险管理下内部控制体系的构建,进行了相关内部控制问题的分析。最后,得出了应对风险的相关对策,并为我国企业今后发展提供了一些建议。
Since its entry into the WTO in 2001,Chinese enterprise face many kinds of risk and impact from internal and external constantly .In such circumstances ,the enterprise risk management are particularly important .Due to the enterprise risk management ,china has gradually .Built a sound norm system of internal control and the enterprise can develop fast and steadily . The Article describes the definition and composing principle of the enterprise internal control and risk management and expatiates on their interaction relationship .Then,through analyzing the reactions and results when some enterprises faced different risks and china enterprise internal control and society economic environment ,this paper makes a study on the enterprise internal control construction which is based on risk management .Finally,the Essay draw related conclusions about how to deal with risks and provide some suggestions for Chinese enterprise future development .
出处
《物流工程与管理》
2014年第9期203-205,194,共4页
Logistics Engineering and Management
关键词
风险管理
内部控制
问题
对策
risk management
internal control
questions
countermeasure
