摘 要
企业内部控制是企业自身经营管理的有机组成部分，其目的是通过建立健全的内部控制机制，有效识别、评估和对策企业内部存在的各类经营风险，从而提高企业管理效率和经济效益。本文以内部控制为核心，从控制风险的角度研究了企业内部控制对经营风险的作用。论文梳理了企业内部控制的相关概念及评价方法，并声明企业内部控制的评价指标应当与经营风险评价、经营绩效评估相互衔接和相互促进。本文对企业内部控制所能够控制的经营风险及其分类进行了阐述，并对企业内部控制所能够提供的切实帮助进行了深入分析和探究。论文结合国内外企业内部控制应用实践进行了案例分析，介绍企业内部控制在风险防范、流程管控、业务稳健等方面的实际经验，并进一步论证企业内部控制对于控制经营风险的重要性。本文研究的结果表明，企业内部控制可以帮助其他各商业部门对各种商业活动的风险进行准确分类、评价及处理，并为企业经营管理及风险控制提供科学、系统的管理工具。
关键词：企业内部控制；经营风险；风险控制
Abstract
Enterprise internal control is an organic part of the enterprise's own management, its purpose is to establish a sound internal control mechanism, effective identification, evaluation and countermeasures of various internal business risks, so as to improve the efficiency of enterprise management and economic benefits. In this paper, the internal control as the core, from the perspective of risk control to study the enterprise internal control of business risk. This paper sorts out the related concepts and evaluation methods of enterprise internal control, and states that the evaluation indicators of enterprise internal control should be connected with and promote each other with business risk evaluation and business performance evaluation. In this paper, the enterprise internal control can control the business risk and its classification are described, and the enterprise internal control can provide practical help for in-depth analysis and exploration. This paper combines domestic and foreign enterprise internal control application practice for case analysis, introduces the enterprise internal control in risk prevention, process control, business stability and other aspects of the actual experience, and further demonstrates the importance of enterprise internal control for the control of business risk. The results of this study show that enterprise internal control can help other business departments to accurately classify, evaluate and deal with the risks of various business activities, and provide scientific and systematic management tools for enterprise management and risk control.
Key words: Enterprise internal control; Business risk; Risk control
目录
摘 要 1
一、引言 2
(一)调查情况 2
(二)本文的研究目标和意义 2
(三)国际国内的研究状况 2
二、企业内部控制的内涵及其评估 3
(一) 企业内控的内涵及其构成要件 3
(二)企业内控评估的理论依据 3
(三)企业内控评估的基本思路 3
三、公司的经营风险及其内控 4
(一)企业操作风险的界定和划分 4
(二)以内控为核心的企业风险管理 4
(三)企业操作风险管理实务 4
四、对企业内部控制的监管和完善 5
(一) 加强对企业内控的监管 5
(二)建立健全企业内控制度 5
(三)改善企业内控漏洞的途径和做法 5
结论 6
参考文献 8
