基于风险管理的内部控制研究.doc

兰 州 商 学 院 本科生毕业论文（设计） 论文（设计）题目： 基于风险管理的内部控制研究 2011年5月25日 基于风险管理的内部控制研究 摘要 目前，很多企业内部控制存在风险管理缺失的问题。随着内部控制理论的不断发展和完善，风险管理成为企业内部控制发展的一种新视角。文章首先阐述内部控制和风险管理的相关概念及关系，分析了我国企业内部控制风险管理中存在的问题，从明确基于风险管理的内部控制目标、强调内部控制环境建设、加强风险评估、加强风险控制活动、加强企业内部控制监督几个方面做出了加强以风险为导向的内部控制的建议。 ［关键词］ 风险管理 内部控制 体系构建 At present, a lot of enterprise internal control the risk management deficiencies. With the continuous development of internal control theory, risk management and improve the development of enterprise internal control became a new perspective. This article first formulated internal control and risk management related concepts and relations, analyzes the present situation of enterprise internal control and risk management, the influence of internal control based on risk management from clear the internal control objectives, emphasize the internal control environment construction, strengthen risk assessment, strengthen risk control activities, reinforcing the enterprise internal control made strengthening supervision several aspects to risk oriented internal control suggestion. Abstract At present, a lot of enterprise internal control the risk management deficiencies. With the continuous development of internal control theory, risk management and improve the development of enterprise internal control became a new perspective. This article first formulated internal control and risk management related concepts in China is analyzed, and the relationship between the risk of internal control in enterprises, the existing problems in the management of risk management from clear based on internal control objectives, emphasizes the internal control environment construction, strengthen risk assessment, strengthen risk control activities, reinforcing the enterprise internal control made strengthening supervision several aspects to risk oriented internal control suggestion. At present, a lot of enterprise internal control the risk management deficiencies. With the continuous development of int