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随着我国社会主义市场经济的深化以及经济全球化趋势的不断推进,企业在经营发展的过程中面临的来自国内外的竞争日益激烈,复杂的竞争环境给企业的经营发展带来了各种不确定的因素,从而对企业风险管理以及内部控制的能力提出了严峻的挑战。本文从内部控制与风险管理之间的关系出发,对于企业内部控制中存在的问题进行分析,并提出构建风险导向下的企业内部控制体系的对策建议。
With the deepening of China’s socialist market economy and the continuous promotion of the trend of economic globalization, the competition faced by enterprises in the course of business development has become increasingly fierce and competing from home and abroad. The complicated competitive environment has brought various kinds of business operation and development Identified factors, which pose a serious challenge to the ability of enterprise risk management and internal control. This article, starting from the relationship between internal control and risk management, analyzes the problems existing in the internal control of the enterprise and puts forward the countermeasures and suggestions on how to build a risk-oriented internal control system.