企业风险管理与内部控制的探讨-以国内外商业银行为例.docxVIP

PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT II 企业风险管理与内部控制的探讨-以国内外商业银行为例 摘要：为了控制公司在运行过程中可能产生的风险，保障公司生产和经营活动的顺利进行，内部控制制度应运而生。COSO委员会相继出台《内部控制整合框架》以及《企业风险管理整合框架》。这表明对内部控制与风险管理进行深入研究是社会经济发展的必然趋势，其内容将随着外部市场竞争的加剧以及公司内部治理的需要不断丰富和完善。因此，如何建立一套严谨周密，行之有效的内控系统及风险管理体系以帮助企业防患于未然，成了每一位管理学者的必修课。本文从内部控制及风险管理的原理出发，结合实际案例，对比外国，分析我国企业现行内控模式及风险管理体系所存在的缺陷，并论述解决的方案对策，为我国公司内控机制的完善和抗风险能力的提高提供参考。 关键词：风险管理；内部控制；公司治理 Study On The Management Enterprise Risk and Internal Control—— Taking domestic and foreign commercial banks as example Abstract: Company may have problems like risks while in business process. In order to make sure that company’s operating activities can carry on, internal control system is highly in need. The COSO Committee issued that Internal control integrated framework and Enterprise risk management integrated framework, which shows study on internal control and risk management has already been the coming trend. The conception will get more abundant because of the internal flaw and the external market competition. Therefore, how to establish a set of effective internal control system and risk management system which can help enterprises to nip in the bud become a required course for every manager. Based on the principle of internal control and risk management theory, combined with the actual cases, I will analysis the defects existing in control mode and risk management system in our companies and suggest different ways to solve these problems . Key words: risk management; internal control; corporate governance PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT II 目 录 TOC \o 1-3 \h \u HYPERLINK \l _Toc1029 1 引 言 PAGEREF _Toc1029 1 HYPERLINK \l _Toc25498 2 内部控制与风险管理探讨 PAGEREF _Toc25498 1 HYPERLINK \l _Toc21664 2.1 内部控制与风险管理的定义 PAGEREF _Toc21664 2 HYPERLINK \l _Toc32499 2.2 内部控制与风险管理的比较和未来展望 PAGEREF _Toc32499 3 HYPERLINK \l _Toc16825 2.3 我国内部控制与风险管理的历程 PAGEREF _Toc16825 4 HYPERLINK \l _Toc18010 3 国内外商业银行内部控制与风险管理失效典型案例