摘要
本文首先阐述内部控制与风险管理的相关关系,即风险管理是建立在内部控制基础上的,内部控制则是企业风险管理必不可少的一部分。进而分析了我国企业基于风险管理下的内部控制的现状,并进一步提出建立完善的内部控制体系、防范企业风险的有效途径。
This paper first elaborates the relationship between internal control and risk management.That is to say,risk management is established on the basis of internal control and internal control is a necessary part of enterprise risk management.Furthermore,this paper analyzes the present situation of Chinese enterprise internal control under risk management and puts forward effective approaches to set up perfect internal control system and prevent enterprise risks.
出处
《内蒙古财经学院学报（综合版）》
2011年第2期131-133,共3页
Journal of inner Mongolia finance and economics college
关键词
风险管理
内部控制
风险防范
risk management
internal control
risk prevention
