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1、企业内部控制与全面风险管理（Enterpriseinternalcontrolandoverallriskmanagement）EnterpriseinternalcontrolandoverallriskmanagementWangqingsong(LoudiVocationalandTechnicalCollege,Hunan,Loudi417000)[Abstract]startingfromtherelationshipbetweeninternalcontrolandoverallriskmanagement,thispaperexpoundsthec
2、onceptofinternalaccountingcontrolandthedevelopmentofriskmanagement,andpointsoutthatinternalcontrolTheintegrationofsystemandriskmanagementwillsurelypromotethedevelopmentofenterprisesinchina.Internalcontrol;riskmanagementFirst,therelationshipbetweeninternalcontrolandriskmanagementInrec
3、entyears,therehasbeenanintegrationofinternalcontrolandriskmanagementintheworldThemainhallmarkofthetrendisthefullCOSOboardofthefamousAmericanprofessionalinstitutionTheemergenceofprofessionalstandardsforunifiedframeworkofriskmanagement.ButtherelationshipbetweenthetwoTherearestillsomedi
4、fferentopinionsonthesubject.SomepeoplebelievethatriskmanagementshouldbeincorporatedInternalcontrolsystem,internalcontrolincludesriskmanagement;somepeoplebelievethattheinternalcontrolSystembelongstothecategoryofriskmanagement,anditisoneofthemethodsofriskmanagement,riskmanagementItcove
5、rsinternalcontrols;othersarguethatinternalcontrolandriskmanagementareoneThetwosides,theexistenceofcontrolistocopewithrisks,riskmanagementistheimplementationofcontrolPremise.Althoughtheabovethreedifferentstatements,buttheyreflectacommonrecognitionKnowledge:comprehensiveriskmanagementi
6、sdevelopedandperfectedonthebasisofinternalcontrol,Theoverallriskmanagementsystemcoverstheinternalcontrolsystem,internalcontrolandriskmanagementManagementismovingtowardsintegration,whichcanbeunderstoodasapackageofriskmanagementsystemsWithaninternalcontrolsystem,itcanalsobeunderstoodas
7、acomprehensiveframeworkforenterpriseriskmanagement,Itistheexternalmanifestationofmoderninternalcontrolsystem.AfterChina'saccessiontotheWTO,inthefaceofamoreopenmarketenvironment,theoverallenterpriseRiskmanagementhasbeenintroducedintotheprocessofenterprisemanagementinChina,whichmakesco
8、rporategover
