Research On The Integration Of Internal Control And Comprehensive Risk Management Based On Compre Hensive Budget Management

Since the reform and opening up,the domestic economy has been de veloping rapidly and the domestic market has become more complicated because of the foreign economic impact.Since June 2008,China has pro mulgated the basic rules of internal control of enterprises,and improved t he internal control system of enterprises,which has been one of the hottes t topics in the economic market for a long time.By quantifying the econo mic activity within the enterprise,it can provide effective market informa tion for enterprises.At the same time,because of the vagaries of the mark et,enterprises in the process of development for the unknown risks,need according to the risk properties take appropriate response to risk preventi on,to establish risk management system,has become the important link o f the enterprise development.This article based on the comprehensive bu dget management of enterprise internal control and risk management com prehensive research,first discussed the comprehensive budget manageme nt,the specific contents of the comprehensive risk management,internal c ontrol,taking the analysis of the relations between and among,found that the management of the enterprise internal control and the constraint relati onship between the comprehensive budget management,comprehensive b udget for comprehensive risk management has a guiding role.In the gene ral enterprise,these three departments are managed independently by thre e departments,but they are closely related to each other.In this paper,the three relationships are sorted out and the similarities and differences are s tudied.Managed by a unified department,a streamlined and efficient man agement system is formed to promote stable and orderly development of enterprises.Secondly,this paper will take the D group as the main case analysis,through the introduction enterprise basic situation,the construction of the comprehensive budget management system of D group,the internal contr ol system construction and the situation of the construction of the compre hensive risk management system to make a general analysis,how to integ rate the three relations research D group.Finally,the design of risk prevention and control system of D group company is designed.In this process,will be in the risk management as th e guidance,to comprehensive budget as a platform,on the basis of interna 1 control,to information management as a means of enterprise developme nt,to establish a set of suitable for the company's budget management as t he platform of risk prevention and control.