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合理构建并正确落实风险控制评价系统是促成风险控制价值实现的前提保障。本文基于内部控制的风险管控实质,梳理风险导向型内部控制的价值链与功能模式,并以“风险管控目标”为逻辑起点,通过“风险识别—风险考量—内控效率”的基本思路,将风险管控绩效镶嵌到公司的风险控制评价模型中,使风险控制评价指标更具有操作性,进而为公司风险控制的有效实施和持续改进提供切实可行的操作指南。
To reasonably construct and correctly implement the risk control evaluation system is the precondition to promote the realization of the risk control value. Based on the essence of risk control of internal control, this paper sorts out the value chain and function mode of risk-oriented internal control. Based on the goal of “risk management and control” and the basic principle of “risk identification - risk measurement - internal control efficiency” The idea is to embed the performance of risk management into the risk control evaluation model of the company so as to make the risk control evaluation index more operational and to provide practical guidance for the effective implementation and continuous improvement of risk control of the company.