【正文】 management system, therefore, sometimes looks risk management and internal control or independent of each other two things. Along with the internal control and risk management constantly improve and bee more prehensive, they inevitably overlapping and fusion between until unity. 9 內(nèi)部控制與風(fēng)險(xiǎn)管理 周兆生 內(nèi)部控制 ——— 標(biāo)準(zhǔn)與立法 1985 年美國(guó)為了遏制日益猖獗的會(huì)計(jì)舞弊活動(dòng) ,成立了一個(gè)反財(cái)務(wù)舞弊委員會(huì) (Treadway 委員會(huì) ),調(diào)查導(dǎo)致會(huì)計(jì)舞弊活動(dòng)的原因 ,并提出了解決方案。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。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 realized 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electronic control, realtime update, make traditional errordetection and prevent disadvantages accounting control seems outdated.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。s reputation and avoid incur pecuniary loss, etc. The historical origin of internal control, the requirements to earlier more basic, easier or appropriate rise to legislative level. Enterprise risk management is in the new technology and the market conditions of natural extension of internal control. COSO in the enterprise risk management framework of risk management of significance about when this is the case discussion: enterprise risk management strategy and anization used in the various levels activities. It enables managers in the face of uncertainty can identify, evaluate and manage risk, play the role of creation and maintain value. Risk management can make risk preference and strategic keeps consistent, will risk and growth and return overall consideration, promote the decision against risks and reduce the risk and losses, identify business management and enterprise crossover risk, for various risks to provide overall countermeasures, capture opportunities and make capital rationalization. COCO in explaining the generalized control and risk discusses way: 39。 Jensen (1993) further analyzed the American board of directors in internal control with reasons for the failure of performance. Theoretically, the enterprise internal control is the enterprise system ponent, is in the enterprise management and ownership of the separation of investor benefit under the condition of the protection mechanism. Its purpose is to ensure the accuracy and reliability of the accounting information management, prevent manipulation of statements and fraud and protect the pany39。s creditors. Because in limited liability, the potential revenue mainly by the enterprise (shareholders) to obtain, and the risk of failure, the major that bankruptcy is borne by the obligee. The risk is not marketization, the market petition spontaneous constraints or market transactions, such as providin