【正文】 d the electronic control, realtime update, make traditional errordetection and prevent disadvantages accounting control seems outdated. However, the risk is often caused by trading or anization innovation, these innovation es from emerging market practice, such as enron will energy trading large developed into similar financial derivatives trading. On the other hand, environmental protection and the enforcement of protection of consumer rights, strengthened the social responsibility of the enterprise, if an enterprise may have inadvertently, suffer from modity market or capital market for the enterprise, and punish the performance brand value, or the capital market capitalisation putdowns. Therefore, the enterprise need a daily operation function and structure to guard against risks, including abide by laws and regulations, and ensure the trust of investors and ensure financial information management efficiency, etc. Therefore, from maintenance and promote this basic function value creation standpoint, risk management and internal control target is consistent, just in new technology and the market conditions, in order to effectively protect the interests of investors need in the basis of the development of internal control more active and more prehensive risk management. internal control to risk management There is a debate that risk management include internal control, or internal control contains risk management. The author thinks that what kind of conclusion that is not very important, the most important is to clear risk management and internal control of the relation between the superposition place. Who39。 Greatly improve the punishment of accounting fraud。s relevant aspects held the mercial bank risk management and internal control BBS, this shows that our banking also began to internal control and risk management connected. The Basel mittee issued by the banking group of internal control system framework said: the board of directors approved and regularly check the overall strategy, and important system, understand the main risk, the bank for these risks setting acceptable level, ensure management to take necessary steps to identifying, measuring, supervision and control these risks... Here, the risk management is obviously the content into the internal control framework. In the UK the FSA prehensive standards (TheCombined Code) about the internal control regulation, it is first in official documents containing definitely in risk management in internal under control. This code is that the board should keep sound internal control system to protect shareholders investment and enterprise assets (principle d. 2). The board of directors at least once a year, and check the effectiveness of enterprise internal control systems, and to shareholders and report. Reports should include all the control, such as financial, management, follow control and risk management (d. ). This rule is listed on the London stock exchange enterprise must abide by. Canadian association of certified accountants control standards mittee (COCO) think control should include risk identification and reduce the risk of, in which not only include the risk of achieving specific goals related, but also include general, if can39。全面包括所有影響內(nèi)部控制的因素 。風(fēng)險(xiǎn)管理的目標(biāo)有四類 ,其中三類與內(nèi)部控制相重合 ,即報(bào)告類目標(biāo)、經(jīng)營(yíng)類目標(biāo)和遵循類目標(biāo)。 內(nèi)部控制與風(fēng)險(xiǎn)管理的內(nèi)在聯(lián)系 企業(yè)制度的發(fā)展演進(jìn)與風(fēng)險(xiǎn)相關(guān)。它使管理者在面對(duì)不確定性時(shí)能夠識(shí)別、評(píng)估和管理風(fēng)險(xiǎn) ,發(fā)揮創(chuàng)造與保持價(jià)值的作用。即使在同一個(gè)時(shí)代 ,不同的行業(yè)各自的側(cè)重點(diǎn)也可能不相同 ,例如 ,在監(jiān)管嚴(yán)格的金融業(yè)或涉及人民生命健康的 13 制藥與醫(yī)療行業(yè) ,風(fēng)險(xiǎn)管理的迫切性更強(qiáng) ,企業(yè)以風(fēng)險(xiǎn)管理主導(dǎo)內(nèi)部控制可能更方便。這一角色逐步逆轉(zhuǎn) ,到財(cái)務(wù)報(bào)告層次 ,應(yīng)該是內(nèi)部控制發(fā)揮主導(dǎo)作用 ,風(fēng)險(xiǎn)管理起到配合作用。 筆者認(rèn)為 ,在實(shí)際的經(jīng)營(yíng)過程中 ,風(fēng)險(xiǎn)管理與內(nèi)部控制是密不可分的 在規(guī)則制定或立法過程中 ,需要考慮的是范圍與管制的強(qiáng)度 ,范圍越大 ,管制的要求就會(huì)越弱。因此 ,從維護(hù)與促進(jìn)價(jià)值創(chuàng)造這一根本功能來看 ,風(fēng)險(xiǎn)管理 與企業(yè)內(nèi)部控制的目標(biāo)是一致的 ,只是在新的技術(shù)與市場(chǎng)條件下 ,為了更有效地保護(hù)投資者利益 ,需要在內(nèi)部控制的基礎(chǔ)上發(fā)展更主動(dòng)、更全面的風(fēng)險(xiǎn)管理。其目的就是保證會(huì)計(jì)信息的準(zhǔn)確可靠 ,防止經(jīng)營(yíng)層操縱報(bào)表與欺詐 ,保護(hù)公司的財(cái)產(chǎn)安全 ,遵守法律以維護(hù) 公司的名譽(yù)以及避免招致經(jīng)濟(jì)損失等?！镀髽I(yè)風(fēng)險(xiǎn)管理框架》借用現(xiàn)代金融理論中的資產(chǎn)組合理論 ,提出了風(fēng)險(xiǎn)組合與整體管理的觀念 ,要求從企業(yè)層面上總體把握分散于企業(yè)各層次及各部門的風(fēng)險(xiǎn)暴露 ,以統(tǒng)籌考慮風(fēng)險(xiǎn)對(duì)策 ,防止分部門分散考慮與應(yīng) 對(duì)風(fēng)險(xiǎn) ,如將風(fēng)險(xiǎn)割裂在技術(shù)、財(cái)務(wù)、信息科技、環(huán)境、安全、質(zhì)量、審計(jì)等部門 ,并考慮到風(fēng)險(xiǎn)事件之間的交互影響 ,防止兩種傾向 :一是部門的風(fēng)險(xiǎn)處于風(fēng)險(xiǎn)偏好可承受能力之內(nèi) ,但總體效果可能超出企業(yè)的承受限度 ,因?yàn)閭€(gè)別風(fēng)險(xiǎn)的影響并不總是相加的 ,有可能是相乘的 。它有八個(gè)組成要素 :內(nèi)部環(huán)境、目標(biāo)設(shè)定、事件識(shí)別、風(fēng)險(xiǎn)評(píng)估、風(fēng)險(xiǎn)對(duì)策、控制活動(dòng)、信息與溝通、監(jiān)督。此次立法代表著資本市場(chǎng)制度的一次大的進(jìn)步 ,也使人們對(duì)內(nèi)部控制的重要性有了更深刻的認(rèn)識(shí)。 leadership 39。 Strengthening the internal audit, external audit and audit supervision. This legislation represents a large capital market 2 system, also make the progress of the importance of internal control people have more deeply. 2. The internal control and risk management parison Internal control and risk management has the close relation. COSO internal control is that part of the risk management. Therefore, the mittee in the whole framework of internal control the basis of, and in 2020 issued a new report , enterprise risk management framework. At present the report was only a rough draft, in public, revised later, is expected to formally released this year. The enterprise risk management framework inherit and contains the whole framework of internal control the main content also expanded the three elements, added a goal, updated some ideas for countries to provide a unified enterprise risk management terms and concepts of prehensive application guide system. COSO internal control and risk management of the definition and elements were: Internal control: enterprise internal control is by the enterprise board of directors, managers, and other staff to implement, for financial reporting accuracy, busin