The Research On Constructing Internal Control System Based On Risk Management Of W Company

With the rapid development of China’s economy, the deepening of enterprise reform,the internal control system is more and more widely used in enterprises. At the same time, the modern enterprise in the complex and changeable environment and fierce competition in the market, resulting in the business activities of the uncertain factors increase gradually,the concept of risk management into the modern enterprise management, more and more attention of the management. Standardize and guide the construction of internal control in China although has been introduced, the level of internal control of domestic enterprises has been improved, however, compared with the practice of the United States, Britain, Canada and other developed countries, most of the enterprises of our country did not establish a sound internal control mechanism, and many problems still exist in the the establishment of internal control system in the enterprise, such as internal control disclosure of information is not standardized, the internal control of the construction form and the actual business activities do not practice problems. This article is based on this phenomenon, in view of how to build internal control system based on comprehensive risk management put forward some opinions, the hope of our enterprises to establish internal control system based on risk management have some inspiration.This paper will be based on the current situation of internal control and risk management of W company’s survey, combined with the internal control and risk management of enterprises at home and abroad theory research, the internal control system of W as the foundation, reveals the construction of a system of internal control and pay more attention to the risk of. The purpose is to improve and perfect the internal control system of W company, and to provide useful experience and lessons of the internal control system based on risk management in construction enterprises. The significance of this thesis is that, in theory, from the risk management and internal control theory development of, in-depth study of the relationship between the two, on the basis of the integration of building internal control system based on risk management. Two in the aspect of practice, starting from the latest progress of the internal control theory, the five elements of internal control,try to construct the internal control system based on risk management and reasonable, in order to learn the ongoing exploration of domestic enterprises. The research methods of this paper:the standard research method of literature review, and case study method. The study includes six parts:Chapter 1 is introduction.This paper describes the background and significance, research status, research ideas and research methods, innovation and deficiencies pointed at the paper.Chapter 2 is the oretical basis of risk management and internal control. Theory of internal control and risk management were reviewed, discussed the basic framework and relations internal control and risk management.Chapter 3 is status analysis of W Enterprise’s internal control and problems.Introduction W Company,analyzes the status of W company’s operations,and point out risks in W Enterprise,especially in the control of risk.Chapter 4 is construction of the internal control system based on risk management of W Enterprise. In the fourth part of the basis of the analysis, describes how to build on the company’s internal control system of risk management,and propose safeguards for the operation system in W companyChapter 5 is summary and prospects. This paper summarizes the research results and shortcomings; based on internal risk management control research in the theory and practice outlook.The results of this study show that:with the rapid rise of China’s economy, the domestic enterprise management is also undergoing tremendous change, development of enterprise managers need pay more attention to the work of the internal control, risk management will become the main development direction of the future work of the internal control of our government, the Research on the internal control system of risk management based on the relevant laws and regulations further. By strengthening the awareness of risk management,improve enterprise internal control environment, improve the system of internal control and risk management of the construction, can promote the construction of internal control system based on risk management of W company.