【正文】 在企業(yè)內部的不同層次 ,風險管理與內部控制的主導性相對次序也可能不同 ,例如 ,從企業(yè)的戰(zhàn)略風險依次到經營風險、財務風險 ,最后到財務報告 ,風險管 理與內部控制的相對重要性應該各有不同。筆者認為得出什么樣的結論并不十分重要 ,最重要的是明確風險管理與內部控制之間有重合與聯(lián)系的地方。企業(yè)風險管理則是在新的技術與市場條件下對內部控制的自然擴展。此時 ,還有進一步承受風險 ,爭取更高回報與成長的空間。 第二 ,它們都明確是一個“過程” ,不能當作某種靜態(tài)的東西 ,如制度文件、技術模型等 ,也不是單獨或額外的活動 ,如檢 查評估等 ,最好是內置于企業(yè)日常管理過程中 ,作為一種常規(guī)運行的機制來建設。非盈利而無偏見 。s wider, may be with time, technology, market conditions, legal and regulatory practice and different, for example, in the early development of internal control, market risk management tools and technology conditions are not fully (such as puter systems, statistics theory, quantity model, hedge tools and insurance etc.), then the internal control contains (alternative) risk management function is very natural. Even in the same era, different industry their emphasis may also different, for example, in the financial industry regulatory strict or involving the people39。 1 Internal control and risk management 1. Internal control , standard and legislation In 1985, the United States in order to curb the growing business of accounting fraud activities, formed a mittee against financial fraud Treadway mittee), (accounting fraud activities investigation led to reason and proposed solutions. The scheme emphasized the importance of internal control, requests and Suggestions of all listed panies should provide in the annals of internal control reports. The report shall include admit management authorities of financial reporting and internal control is responsible, and discuss the implementation of these responsibilities. In The end The mission Treadway Committee after The five, The mission launched anization jointly established a new Committee The Com mittee COSO (Sponsoring Organizations of The Treadway of ordinary), namely The anizing Committee Treadway Committee launched. It consists of the American public institute of certified public accountants (AICPA), American accounting association (AAA), international financial management association (FEI), internal auditors association (type IIA), international accounting association (NAA would) (a managerial accounting association jointly sponsored IMA predecessor). COSO continue to study and in 1992 it issued a programmatic document about the Internal Control, namely Internal Control the overall framework (Internal Control IntegratedFramework). The reports are put forward the COSO . federal reserve, the United States securities and exchange mission, the Basel mittee regulators or international anizations such as the recognition and adopted, many of these definitions, Suggestions and ideas absorbed into the legislation and regulations, worldwide has had a broad impact. Since THE end of 2020, THE United States broke with enron, world, xerox and other panies financial cases of fraud as a representative of accounting scandals, hit . capital markets and THE economy, also concentrated exposure for American panies in THE existing problem of internal control, thus causing THE United States adopted THE sasha class nice , THE extension of THE law (SARBANES OXLEY ACT) . The bill made clear pany managers CEO and CFO finance director of internal control, and will be held directly responsible shall undertake economic and criminal consequences。s lives and health pharmacy and medical industry, the urgency of risk management, enterprise stronger with risk management leading internal control may be more convenient. And in some other enterprise, in order to ply with information disclosure requirements of internal control reports with the internal control system, enterprise for leading, give attention to two or 7 morethings risk management may be more suitable. Because of the internal control and risk management is the intrinsic relation, countries with different ways were gradually integrate internal control and risk management connected. January 8, 2020, China39。能一致性地定性或定量分析內部控制 。 第三 ,它們都是為企業(yè)目標的實現提供合理的保證。按照風險組合與整體管理的觀點 ,需要統(tǒng)一考慮風險事件之間以及風險對策之間的交互影響 ,統(tǒng)籌制定風險管理方案。 COSO在《企業(yè)風險管理框架》中談到風險管理的意義時是這樣論述的 :“企業(yè)風險管理應用于戰(zhàn)略制定與組織的各層次活動中。誰的范圍更大 ,可能要隨著時間、技術、市場條件、法律以及監(jiān)管實踐的發(fā)展而不同 ,例如 ,在內部控制發(fā)展的早期 ,市場上風險管理的工具與技術條件都不充分 (如計算機系統(tǒng)、統(tǒng)計學理論、數量模型、對沖工具與 保險等 ),這時內部控制包含 (替代 )風險管理功能是很自然的。在戰(zhàn)略風險方面 ,風險管理應該發(fā)揮主導作用 ,內部控制起到配合作用。對于其核心問題 ,如財務報告的準確可靠 ,最適合以立法的形式來約束 ,而其他更寬泛的內容則可能更適合于規(guī)則及指南。 從內部控制走向風險管理 有一種爭論 ,即風險管理包含內部控制 ,或內部控制包含風險管理。內部控制的歷史起源更早 ,其要求更為基本 ,更容易或適合上升到立法層次。二是個別部門的風險暴露超過其限度 ,但總體風險水平還沒超出企業(yè)的承受范圍 ,因為事件的影響有時有抵消的效果。 從 COSO的兩份報告來看 ,企業(yè)風險管理與內部控制有以下相似或不同之處 : 第一 ,它們都是由“企業(yè)董事會、管理層以及其他人員共同實施的” ,強調了全員參與的觀點 ,指出各方在內部控制或風險管理中都有相應的角色與職責。 值得強調的是 ,美國證券交易委員會 (SEC)規(guī)定企業(yè)管理層評價其內部控制的標準必須符合以下條件 :制定過程嚴謹適當 ,經過廣泛散發(fā)和公眾評議 。in the face of uncertainty include choice. risk refers to individuals or anizations are making choices adverse consequences after the possibility of suffering. The risk is opportunity counterparts. Obviously, these discussions have realized that enterprise exists for shareholders or stakeholders (for nonprofit anization, etc.), and create value value creation is not only passive assets security, it should also include the use of opportunity. Moreover, the threat of shareholder value es not from the operator internal factors such as accounting frauds, including from the market risk, etc. Technology and market conditions, promote the new progress of internal control 6 to risk management. In advanced information technology conditions, accounting records realize