Research On Internal Control Of Enterprise Based On Risk Management

Internal control is an important means of business management,for the comprehensive development of enterprises has an important role.With the evolution of the global economic crisis,many well-known enterprises have closed down,forming a real economic difficulties in the operation of the market,making the internal control once again by the masses of concern.In order to meet the harsh environment of the current economy,the internal control theory represented by COSO "Enterprise Risk Management Integration Framework" is widely used,which provides a reference for China's "Basic Standard for Enterprise Internal Control" and "Guidelines for Enterprise Internal Control" Value,but also to promote the internal control system to further improve.However,from the current situation of the implementation of internal control of enterprises in China,the application of relevant norms to be improved,"heavy performance,light risk" phenomenon is more common,many non-listed companies risk management concept is weak,resulting in internal control system is basically a mere formality,Seriously hindered the healthy development of enterprises.In view of this,through the risk management perspective of internal control research,is conducive to promoting the steady operation of enterprises.Based on the existing risk management,internal control analysis of the related literature summary,clear the internal relations of risk management and internal control,and actual survey in HW company as research object,taking the internal control of the results of the survey analysis of the existing problems and reasons,to build a concrete enterprise internal control system,and applied to practice.Through literature research,questionnaire survey,logical analysis and other relevant methods,the research background,significance,domestic and foreign research status and other contents are introduced,and the research contents and methods are briefly summarized.Secondly,the paper analyzes the theoretical points of risk management,internal control and the interrelation,which lays the theoretical foundation for the whole paper writing.Then,this paper conducts an investigation on the internal control status of HW company based on risk management,and USES the questionnaire survey method to obtain the specific data and summarize the existing problems and reasons.Furthermore,based on the internal control of HW company,the design scheme of internal control system based on risk management is proposed.Finally,the concrete results of the internal control system design are obtained through practical application,which can provide reference for the relevant enterprise management departments.