A Study On Some Problems Of Enterprise Internal Control Based On Risk Management-oriented Perspective

The issue of internal control has been a hotspot for researching both at home and abroad over the years.While there has been nearly a hundred years' course of development since internal control was formally proposed abroad in the early 20th century,there are more than 20 years since internal control research began in the mid-1980s at home.At present,both the theoretical and practical circles have given the internal control great concern.With the social and economic development and the increasing trend of globalization,the various types of risks faced by enterprises are increasing,so that guiding enterprises actively to deal with all types of risks becomes a matter of urgency.In 2004,American COSO enacted Enterprise Risk Management-Integrated Framework,which marks the internal control abroad had developed into the phase of enterprise risk management.In our country,whether it is theoretical study or practical specific operations,internal control has a trend of developing into a risk management-oriented internal control.The outbreak of the global financial crisis in September of 2008,further shows to build a risk management-oriented internal control is imminent.However,at present,there are a lot of problems still existing in the risk management-oriented internal control of our enterprises.Therefore,we must maintain a high degree of importance.It can be said that how to guide enterprises to establish a risk management-oriented concepts to improve their internal control in order to cope with the increasing types of risks and win the market competition,will become our urgent and arduous task recently.This paper gives a relatively deep and systematic discuss about a number of issues existing in the process of constructing risk management-oriented internal control by our enterprises,and manages to,on the basis of rational analysis,put forward appropriate recommendations to improve internal control with risk management of our enterprises.Based on the studying and summarizing the results of relevant research both at home and abroad,this paper actively explores the construction of the risk management-oriented internal control,so that it will contribute to the perfecting and development of our enterprises' internal control with risk management.First of all,at the beginning stage when the foreign internal control has entered into risk management,we realize the inevitability and necessity of this trend in our country and research on it,hoping that it can play a role in promoting our internal control to speed up the development in this direction.Secondly,with the concept of historical materialism,this paper dialectically analyses the inevitability of the trend that the internal control in our country has been developing into risk management-oreinted internal control,and combined with the latest global financial crisis,illustrates the need for this trend.Finally,combining the latest report Enterprise Risk Management-Integrated Framework by COSO and its eight elements,this paper analyses the issues existing in the process of building the risk management-oriented internal control by enterprises in our country and makes some appropriate suggestions for improvements.