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1、企业内部控制与全面风险管理（Enterprise internal control and overall risk management）Enterprise internal control and overall risk managementWangqingsong(Loudi Vocational and Technical College, Hunan, Loudi 417000)Abstract starting from the relationship between internal control and overall risk management, this pap
2、er expounds the concept of internal accounting control and the development of risk management, and points out that internal controlThe integration of system and risk management will surely promote the development of enterprises in china.Internal control; risk managementFirst, the relationship betwee
3、n internal control and risk managementIn recent years, there has been an integration of internal control and risk management in the worldThe main hallmark of the trend is the full COSO board of the famous American professional institutionThe emergence of professional standards for unified framework
4、of risk management. But the relationship between the twoThere are still some different opinions on the subject. Some people believe that risk management should be incorporatedInternal control system, internal control includes risk management; some people believe that the internal controlSystem belon
5、gs to the category of risk management, and it is one of the methods of risk management, risk managementIt covers internal controls; others argue that internal control and risk management are oneThe two sides, the existence of control is to cope with risks, risk management is the implementation of co
6、ntrolPremise. Although the above three different statements, but they reflect a common recognitionKnowledge: comprehensive risk management is developed and perfected on the basis of internal control,The overall risk management system covers the internal control system, internal control and risk mana
7、gementManagement is moving towards integration, which can be understood as a package of risk management systemsWith an internal control system, it can also be understood as a comprehensive framework for enterprise risk management,It is the external manifestation of modern internal control system.Aft
8、er Chinas accession to the WTO, in the face of a more open market environment, the overall enterpriseRisk management has been introduced into the process of enterprise management in China, which makes corporate governanceThe goal has shifted from scientific decision making to effective risk manageme
9、nt to ensure operationCompleteness of the results. At present, Chinas enterprises are generally not enough risk managementAs we all know, there is no effective risk monitoring function, especially for most enterprises in ChinaThere are serious problems of governance structure that lead to personnel
10、in various departments and postsThe responsibilities and procedures are not clear, and the ultimate subject of risk is notClearly, it is difficult to form a modern sense of independent risk management. alsoThere is no special personnel for enterprise risk management, the risk of the subject is unkno
11、wnIndeed, each department or post transfers responsibility to each other to make its risk management workLack of effective restraint mechanism, thus unable to assume independence and authorityThe risk management of Chinese enterprises is the responsibility of sex and effective management of enterpri
12、se risksStay at the decision-making level of immediate interest, but not like the WestSome enterprises have increased the risk management of enterprises to the strategic level of enterprise development. IThe main reason, they believe, is that internal control is out of line with risk managementOrgan
13、ically combine, the enterprises internal control must have a definite object in view, aiming at the riskAnd design. If the risk factors and the extent of the enterprise are not thereAccurate control, internal control design may exist redundant or inadequate situationThe waste of enterprise resources
14、 or the occurrence of adverse events. Therefore,Enterprises must establish a sound risk management mechanism for various internal and external changes in the situationLine monitoring, identification and evaluation of risk factors, on this basis there is a needleDesign reasonable and adequate interna
15、l controls for sex.From the above discussion, we can see that internal control and risk management are meltingCombination is the inevitable trend of internal control construction and development. Therefore, in order to adapt to this kind ofThe development trend of Chinas current internal control sys
16、tem, it is necessary to gradually to the overall windInsurance management system upgrade and improve, enterprises in the management process, the introduction of comprehensiveThe concept of risk management enables enterprises to control their internal affairs around the overall management objectivesE
17、ffectively integrated into the overall risk management, so as to achieve the overall enterprise management objectivesOffer reasonable guarantee. In the current environment, study a set of suited to Chinas national conditionsThe internal control and overall risk management system, construction method
18、s and measures will be beneficialEnterprises are more effective in managing their overall goals and enhancing their strategic developmentThe operability of corporate governance theory has important practical value.Two, the development of the concept of internal controlThe development of the concept
19、of internal control experienced roughly four stages in twentieth Century.First, the internal containment stage. From the birth of the original organization, until 20In the 40s of the 20th century, the development of internal control basically stayed in the internal containment stage.At this stage, t
20、he focus of internal control lies in the division of labor and business processesCross check or cross control of records. Internal control, mainly through personnelEquipment and responsibilities division, business process, bookkeeping system, etc., to achieve the main objectivesIs to prevent interna
21、l errors and fraud, through the protection of property security organizationEnsure the effectiveness of the operation of the organization.Two is the internal control system stage. From 1940s to 70sThe development of department control enters the stage of internal control system. Internal control at
22、this stageStarted with the internal accounting control and internal management control division, mainly through the formImplement and implement a set of internal control systems (Methods and procedures) to control them.The goal of internal control, besides protecting the safety of the organizations
23、property, also includes promotionThe reliability of accounting information, improve the operation efficiency and follow the established management policy.Three is the internal control structure stage. From 1980s to early 90s,The development of internal control enters the stage of internal control st
24、ructure. This phase beginsThe control environment is incorporated as an integral part of the accounting system and control proceduresInternal control structure, and no longer distinguish between accounting control and management control. controlThe system reflects the interests of all stakeholders i
25、n the organization (management, owners, andThe attitude, view and behavior of internal control of other subjects of interest; accounting systemProvides for the confirmation, analysis, classification, recording and reporting of various economic transactions,The purpose is to define the management res
26、ponsibility of assets and liabilities; the control procedure is the managementPolicies and procedures defined by the authorities to ensure that certain objectives are achieved.Four is the internal control integration framework stage. In September 1992, the United States against falseThe Finance Comm
27、ittees Organizing Committee (COSO) issued a reportInternal control: integration framework, three objectives and five major objectives of internal control are put forwardElements, marking the entry of internal control into a new stage of development. Internally controlledObjectives include ensuring t
28、he efficiency and effectiveness of the business and the reliability of the financial statementsCompliance with applicable laws and regulations. The internal control elements include: (1) control environment,It includes employee integrity, ethics, values and abilities, management concepts and discipl
29、ineManagement style, authority, authority and responsibility, organization and development of employeesLaw, etc.; (2) risk assessment, that is, in order to achieve organizational goals related risksIdentification and analysis; (3) control activities is to ensure the realization of the management aut
30、horityThe policies and procedures adopted; and (4) information and communication, as a guaranteeInformation and communication that must be identified and obtained in the performance of duties in the information systemIncluding accounting information systems; (5) monitoring, that is, the quality of i
31、nternal control implementation of the assessmentPrices include the continuous monitoring of the business process, individual evaluations, or bothCombination (COSO, 1992).For the above problems, the scholars around our country are running around the internal control systemMechanism and the constructi
32、on of internal control system, some new viewpoints are put forwardA useful exploration has been carried out.Li Fengming (2002) 1 pointed out that our ancestors long ago had the administering PowerFamily and the ability and way to control social development. In the Western Zhou Dynasty, the planning
33、system had already sproutedBud; to the Qin Dynasty, the system of strict and censor supervisory system has been implemented. thisThe two systems are important supervisory systems for supervising and controlling social, economic and political development.Therefore, the internal control is not importe
34、d, China had its existence in fact.Wu Shuipeng, Chen Hanwen and Shao Xiandi (2000) 2, Zhu Rongen (2001) 3, Yang Xiongsheng(2005) 4 has systematically analyzed internal control production based on foreign research literatureThe evolution process of internal control is clarified by the process of birt
35、h and development. Gu Qi, Zhang XiangThe three dimensional system view of internal control proposed by Zhou (2003) 5 suggests that internal control isThe organic system consisting of three dimensions of system, market and culture, institutional control and marketField control and culture control are
36、 three typical control systems of enterprise internal control systemThe internal control system of enterprise operation is based on system, market and cultureA point in the triangular plane region of the dimension is the system control and market controlOrganic combination of three mechanisms: syste
37、m, culture and control. Three dimensional system view of internal controlIt holds that institutional control is the basis of internal control system and emphasizes cultural controlIt plays an important role in the realization of organizational strategic objectives. Yang Youhong, Hu Yan (2004) 6It is
38、 pointed out that the limitation of the internal control system is not only dependent on the system itselfGood also depends on the effective docking between corporate governance and internal control. AlsoOther scholars have developed internal control research from the angle of economics and manageme
39、ntNew horizons. Although there are different ways of thinking and ways, there is one thing in common49April 2008Thirtieth volume, first issueMountain / West / money / classics / school / school / school / newspaperJournal, of, ShanXi, Finance, and, Economics, UniversityApr., 2008Vol.30 No.1, althoug
40、h modern internal control still checks and balances as the starting point, it has broken through error correctionThe limitation of preventing fraud and ensuring existence is toward the direction of improving the present situation and paying attention to the developmentForward, to promote the continu
41、ous improvement of organic organizations, self adjustment, self optimization, sustainedDevelopment。Three, the development of comprehensive risk managementPeople realize gradually in the practice of risk management that an enterprise is different from each otherThe risks of departments or different b
42、usinesses are superimposed and magnified, and some offset each otherDecrease. Therefore, enterprises can not just from a business, a department point of viewThe risk must be considered in the light of the risk portfolio, from the angle of the whole enterpriseTo look at risk, that is, to implement Ma
43、nage- Risk (Enterprise)Ment, referred to as ERM). In recent years, internal control and risk have appeared internationallyThe main trend of management towards integration is the famous professional organization in the United StatesCOSO Committees unified framework for overall risk management (herein
44、after referred to as the ERM framework)The generation of professional standards. According to the ERM framework, overall risk management is one.The process is influenced by the board, management, and others, from enterprise warfareA brief formulation has been carried out throughout the enterprises a
45、ctivities to identify possible effectsSound the potential events of an enterprise and manage risks in order to make them risk preference in the enterpriseIn order to ensure that enterprises achieve the established goals. The framework is suitable for all kinds ofRisk management of types of enterpris
46、es or institutions.At present, the scholars in our country do not have much research on the comprehensive risk management of enterprisesThere are several aspects to be discussed.Li Fengming (2003) 7 pointed out that the word risk has three different ways. First,Refers to the possibility of an accide
47、nt, and two refers to the adverse consequences of the accident itself,Three refers to the conditions of the accident. These three statements suggest that risk can occurYes, the risk will lead to adverse consequences, the possibility of risk andThe severity of the consequences is related to the conditions in which it occurs. Risk may bringLoss, so the existence of risk has a restraining effect on human activities. Enterprises inIn operation and management, we must not consider the threat of risk to avoid unnecessary damageLose or suffer heavy blows. The occurrence