The Enterprise Internal Control System Construction Based On Comprehensive Risk Management

Internal controls throughout the modern enterprise management activities has always been, is the business of production, an important management tool operations, internal controls to ensure that enterprises in the production and business activities carried out smoothly, but also improve the level of enterprise management. Modern enterprise management theory and practice show that establish and constantly improve the internal control system is the starting point and goal of enterprise management, enterprise management practices must all integrated within the system of internal control. Therefore, to strengthen internal control is to enhance the strength of corporate control, improve the management level, the internal control system for the enterprise to become institutionally benign run the only way to provide protection.At the same time, with the understanding of the importance of risk management and constantly improve the internal control practice, has developed into a new era of the integration of risk management and corporate governance and the COSO Committee on 2004, USA "issued" enterprise risk management integrated framework also proved this point. But in China, due to the internal control level is relatively low, although the internal control and risk management have been gradually integration in practice, but the government has not yet formed a unified standard or the supervision and management system. In this situation, enterprises should set up internal control mechanism, but also set up a risk management department, the two departments in a certain extent and mutual fusion, and even repeated management, make the enterprise is in a dilemma. Therefore, enterprises need to establish a balance between risk management and internal control system to alleviate this situation, in this system the need for the relationship between internal control and risk management concept, between them and how to establish a system to make a scientific, systematic and comprehensive answer. In this paper, combined with the USA COSO Committee issued "enterprise internal control integrated framework" and "enterprise risk management integrated framework" and the Ministry of finance of China five ministries jointly issued "enterprise internal control supporting guidelines", "basic norms of internal control", based on the comprehensive analysis and Research on the status quo at home and abroad, the system combing the comprehensive risk management and internal control is defined, the development stage and the target, and has carried on the deep discussion on the comprehensive risk management and internal control, this paper argues that to strengthen the overall risk of enterprise management is the development trend of internal control in the future, the two gradually fusion. Then, this paper analyzes the current system of enterprise of our country the specific construction of the internal control of enterprise risk management based on the perspective of exploring the causes of the problems, from internal and external, induction and classification of the risk and the risk types of the enterprises in China at present, on the basis of domestic enterprises to establish internal control system indicates the principles and ideas of the comprehensive risk management based on the perspective of system construction, and four steps-- enterprise characteristics, strategic positioning, risk points and control points analysis and internal control system, a detailed description.