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1、兰州商学院本科生毕业论文(设计)论文(设计)题目:基于风险管理的内部控制研究学院、系:会计学院会计系专业(方向):会计 年级、班:2007级会计(2)班学生姓名:刘伟 指导教师:苏耀华 2011年5月25日基于风险管理的内部控制研究摘要目前,很多企业内部控制存在风险管理缺失的问题。随着内部控制理论的不断发展和完善,风险管理成为企业内部控制发展的一种新视角。文章首先阐述内部控制和风险管理的相关概念及关系,分析了我国企业内部控制风险管理中存在的问题,从明确基于风险管理的内部控制目标、强调内部控制环境建设、加强风险评估、加强风险控制活动、加强企业内部控制监督几个方面做出了加强以风险为导向
2、的内部控制的建议。[关键词]风险管理内部控制体系构建Atpresent,alotofenterpriseinternalcontroltheriskmanagementdeficiencies.Withthecontinuousdevelopmentofinternalcontroltheory,riskmanagementandimprovethedevelopmentofenterpriseinternalcontrolbecameanewperspective.Thisarticlefirstformulatedinternalcontrolandriskmanagementre
3、latedconceptsandrelations,analyzesthepresentsituationofenterpriseinternalcontrolandriskmanagement,theinfluenceofinternalcontrolbasedonriskmanagementfromcleartheinternalcontrolobjectives,emphasizetheinternalcontrolenvironmentconstruction,strengthenriskassessment,strengthenriskcontrolactivities,re
4、inforcingtheenterpriseinternalcontrolmadestrengtheningsupervisionseveralaspectstoriskorientedinternalcontrolsuggestion.AbstractAtpresent,alotofenterpriseinternalcontroltheriskmanagementdeficiencies.Withthecontinuousdevelopmentofinternalcontroltheory,riskmanagementandimprovethedevelopmentofenterp
5、riseinternalcontrolbecameanewperspective.ThisarticlefirstformulatedinternalcontrolandriskmanagementrelatedconceptsinChinaisanalyzed,andtherelationshipbetweentheriskofinternalcontrolinenterprises,theexistingproblemsinthemanagementofriskmanagementfromclearbasedoninternalcontrolobjectives,emphasize
6、stheinternalcontrolenvironmentconstruction,strengthenriskassessment,strengthenriskcontrolactivities,reinforcingtheenterpriseinternalcontrolmadestrengtheningsupervisionseveralaspectstoriskorientedinternalcontrolsuggestion.Atpresent,alotofenterpriseinternalcontroltheriskmanagementdeficiencies.With
7、thecontinuousdevelopmentofinternalcontroltheory,riskmanagementandimprovethedevelopmentofenterpriseinternalcontrolbecameanewperspective.ThisarticlefirstformulatedinternalcontrolandriskmanagementrelatedconceptsinChinaisanalyze