The Study On The Internal Control Of The Enterp Rise Guided By The Risk Management

With the development of market economy and more furious competition amongenterprises, the enterprise operation environment has changed a lot. As they face greatopportunities, an increasing number of uncertain factors and risks are arising. How to facevarious risks has become the first problem to be solved for enterprises. In2004,“integration framework and risk management of enterprises” issued by American COSOcommittee marks that the interior management of enterprises at home and abroad hasstepped into a new stage from general management to risk management. In china, interiormanagement theory and practice started late, so people didn’t have a good knowledge ofapplication of risk-oriented accounting mode and also didn’t know risk management well.Although academic theory research is still specific operation, and interior management hasa tendency to become risk-management oriented interior management, at present mostenterprises are still lack of risk evaluation awareness. What’s more, with the interiormanagement being adapted to changes of situation, enterprises haven’t established acomplete mutual interior management system oriented by risk management. In September2008, the occurrence of economy crisis has further demonstrated that it is imperative toguide enterprises to form a risk management oriented conception so that they can perfecttheir interior management and face increasing risks. As a result, enterprises of china canobtain factory in marketing competition. Interior management, which is oriented by riskmanagement, is mixing conception of risk management into interior management system. Itis a new trend of interior management development and also is a must for enterprisesdevelopment under the new situation. In the methods of literature research, comparativestudy and illustrating demonstration, this article tries to conclude the causes and existingproblems of Chinese enterprises risks by analyzing national conditions and enterprisesfeatures of their own, and thus establish a controlling mode which is suitable for businessforecast and which can defuse risks effectively. Innovation is a view that the enterpriseinternal control should be guided by the risk management. It introduces the eight elementsof overall risk management, and discusses theories and designs methods, means, andapproaches according to the theory. It also proves the theoretical method and ideas andways being put forward by analyzing concrete cases of enterprises.