The Research For Internal Control And Risk Corresponding Of Enterprise

Enterprise risk is existing everywhere.With the intensification of global economicintegration, the competition among enterprises becomes fiery, and each enterprise will be upagainst double pressure from the market of both home and abroad.Facing such complexenrionment, only using advanced internal control theory and methods and integrating internalcontrol system,can enterprises increase their own risk management ability.Thus, enterprisesmay have the initiative and ensure long-term development.The research of internal control and risk management in China is a little late, andobviously lag behind USA or other developed contries and areas. More recently, thegovernment promulgated a set of normal files about interanl control and risk management ofenterprises in succession.Especially in June2008, the promulgation of Basic Standard forEnterprise Internal Control by the Ministry of Finance, Securities Regulatory Commission,Auditing Administration, Banking Regulatory Commission, Insurance RegulatoryCommission is the signification of the fundamental creation of standard internal controlsystem.However, as a result of history, Chinese enterprises seriously lack the knowledge of riksmanagement, and most enterprises have never built right internal control and risk managementsystem, which results in too numerous unsuccessful business examples. Therefore, it ismeaningful for deomestic enterprises to internal control system and build practical intercalcontrol system.This paper systematically introduced the development of internal control and riskmanagement of both home and abroad.Based on the newest theary result of COSO report andERM frame, this paper firstly gave a simple introduction of the development of internalcontrol and risk management and analyzed problems about them.Then, I issued a fewmeasures for alteration, including further improvring corporation structures,strengthening information and communication,building incentive and restriction mechanism, etc.Finally,through exploration for internal control and risk management of G company, I pointed outproblems existing in business and offered concrete measures to solve these problems.