The Study On Strategic-Risy Management Type Of Internal-Control

In the context of globalized economy, the rapid expansion of the scale and the business scope of the enterprise, the competition among enterprises becoming exteremly fierce, which led directly to the increased risk. Internal control is a product of the level of socio-economic development to a certain extent, is an important means of society modern enterprise management. In our country, the understanding of internal control in the past still remain in the accounting, audit level rather than rose to the height of the global strategic risk management. In the new economic environment, how to achieve the greatest degree of risk-averse, reduce the risk of loss, ensure the safety of corporate assets and to provide protection for the sustainable development of the enterprises? There is no doubt that to establish and perfect the new internal control mechanisms for risk-oriented enterprises has become an inevitable.First, at the beginning of the article we explained the research background and significance of the title, by reading a large number of domestic and foreign literature, we overview and evaluation of a representative view, then come out the research ideas, research methods, and the article’s overall structure, and point out the lack of innovations and deficiency of research. Secondly, elaborated the evolution of the five stages for Internal control concept from the internal containment to the risk management framework, proposed eight basic methods in modern enterprise internal control, and come to the result that risk-oriented is a new trend of development of internal control.Once again, take Chain retail enterprises for example, by Survey form, using correlation analysis and comparative analysis for the survey data, explained the status of chain retail enterprise internal control summarizes the problems existing in China’s chain retail enterprise internal control construction and pointed out that the cause of the problem:internal control environment is not yet perfect, the defective of risk management strategy, internal control activities do not achieve the desired results, information transfer weakened, communication mechanism is not sound, lack of effective implementation of internal controls, and so on. Finally, through a comprehensive analysis of the strategic risk management and internal control, we put forward the guiding ideology of the internal control construction:internal control objectives should consistent with corporate strategic objectives, focus on prevention, strengthen risk prevention awareness and strengthen the construction of enterprise organizational structure. To clear that the fundamentals of the internal control are internal environment and goal settings. The risk factor of internal control is the identification, assessment, response and control of risk. The protection elements of the internal control are information communication and monitoring. Strategic risk management internal-control model is constructed from the overall level and the business level strategy.