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1、企业内部控制与全面风险管理探析（Internalcontrolandoverallriskmanagementofenterprises）EncyclopediaForumInternalcontrolandoverallriskmanagementofenterprisesYingFeng,Instituteofforestchemicalindustry,ChineseAcademyofSciences,Jiangsu,Nanjing210042,ChinaAbstract:whetherthein
2、ternalcontrolofenterpriseisperfectornotdirectlydeterminestheauthenticityofaccountinginformationandthesuccessorfailureofenterprisemanagement.Inthemodernenterprisesystem,internalcontrolisparticularlyimportant,Butinternalcontrolisnotequivalenttocomprehensiv
3、eriskmanagement,enterprisesshouldrecognizethedialecticalrelationshipbetweeninternalcontrolandriskmanagement,andgivefullplaytotheroleofthetwoinenterprisemanagement,toimproveInternalcontrolsystemtopreventanddefusetherisksofenterprises[Keywords]internalcont
4、rolriskmanagementInternalcontrolcanhelpenterprisestopreventanddefuseriskstosomeextent,buttheycannottakethemOnbehalfofthewholeworkofoverallriskmanagement,enterprisesshouldrealizetheinternalcontrolandriskmanagementInordertoperfecttheinternalcontrol,weshoul
5、dgivefullplaytotheroleofthetwoinenterprisemanagementThispaperexpoundstheinternalcontrolandtheoverallwindindetailTheconnotationandimportanceofriskmanagement,forenterprisemanagerstobuildinternalcontrolsystem,strengthenriskManagementprovidesadviceforreferen
6、ce.I.connotationanddevelopmentofinternalcontrolandriskmanagement(1)connotationanddevelopmentofinternalcontrol.TheconceptofinternalcontrolispursuedinpracticeStepproduction,development,andimprovement.COSOtheunifiedframeworkforinternalcontrolisgivenAtpresen
7、t,theauthoritativeconceptofinternalcontrol.Thereportbelievesthatinternalcontrolismadebytheboardofdirectors,ManagersandotheremployeesaredesignedandimplementedtoachieveoperationaleffectivenessandefficiencyProvidereasonablecoverageofthereliabilityoftherepor
8、tsandthecomplianceoftherelevantlawsandregulationswiththreeobjectivesAssuranceprocess.Itconsistsofcontrolenvironment,riskassessment,controlactivity,informationandcommunication,Monitoringthecompositionofthefiveelements.Thesp
