Research On Risk Guide Internal Control Improvement Of M Automobile Manufacturing Company

On May 14,2013,with the introduction of the "internal control integrated framework" series of documents,which was rebuilt by the COSO Committee,the topic of internal control of the enterprise was again back to people's vision.In fact,the enterprise internal control system established since the beginning of the 20 th century has been highly academic theory and operation practice of hot tips and attention.Since old released framework,social environment and great changes have taken place in the operating mode,the application of the new technologies such as cloud computing,big data more complicated organizational structure and increasingly strict management requirements,to business managers to meet old COSO internal control framework,on the basis of pay more attention to corporate governance and risk management.At the same time,in recent years,internal control failure occurring in the course of a series of fraud is a wake-up call to the company governance,it is imperative to strengthen and perfect the internal control standards.The shareholders of a company,the management and the public are on the effectiveness of internal control system put forward higher requirements.Under such background,the risk under the guide of the internal control arises at the historic moment.In September 2004,the COSO Committee prepared a "enterprise risk management--integrated framework",the framework is based on the "Saibansi AUX act" of the spirit,to "internal control-integrated framework" to build out.New framework not only covers the reasonable content of the original internal control at the same time to strengthen the concept of risk management,points out that the internal control,risk management should be included in other words internal control is an integral part of risk management.The framework combines the concept of comprehensive risk management,is seen as a turning point in the transition from internal control to risk management.After learning to absorb foreign advanced experience of the construction of the internal control,In June 2006,the State Council promulgated the "guidelines for comprehensive risk management of central enterprises" in accordance with the requirements of the Interim Regulations on the supervision and administration of state owned assets of enterprises,the central enterprises are required to enhance the risk management to the focus of enterprise management,and implement the concept of risk management into the business process.Then in 2007,and China's ministry of finance issued "enterprise internal control(draft)",and proposed the "internal control must to risk control developmentpoint of view,and thus it is not difficult to see the risk under the guide of the construction of internal control system is the current development,actively promote the important task.This paper first elaborates on the "internal control" to risk oriented research at home and abroad,and then on the principal-agent theory,internal control theory and risk management theory are analyzed,as a theoretical basis for the research.Then the current situation of internal control of M company,the M company currently existing in the internal control system of risk points for specific analysis.Finally,risk-oriented internal control,etc.A review of the relevant theories and research,starting from the actual situation of M company improvement project of design of an internal control system,strengthening the application of risk-oriented internal control measures are put forward,and guarantee the successful implement of risk-oriented internal control.