摘要
立足于对内部控制和风险管理概念的理解,分析内部控制与风险管理的内在联系,由于两者目标的一致性并且都采用管理方法以达到目标,内部控制与风险管理并不存在一个清晰可见的界限,内部控制与风险管理在不同条件下相互转化,随着经济的发展走向融合。
Based on the understanding of the concepts of the internal control and the risk management, and the analysis of their interrelations,the author regards that there is no obvious and visible boundary between the internal control and the risk management since they are in accordance with targets and management methods are involved.The internal control and the risk management will transfer and merge under certain conditions.
出处
《贵州工业大学学报（社会科学版）》
2008年第1期32-33,共2页
Journal of Guizhou University of Technology(Social Science Edition)
关键词
内部控制
风险管理
相互关系
internal control
risk management
interrelation
