Research on Internal Control Based on Risk Management in Chinese Enterprises

摘要：

The relationship between risk management and internal control is investigated herein. It is deemed that there is identity between risk management and internal control. In terms of risk management, it is pointed out that the internal control in Chinese enterprises has the following defects: insufficient attention to control environment, low level of risk management, insufficient attention to risks other than traditional internal control, lack of effective monitoring on execution of internal control. It is proposed that constructing of internal control in enterprises shall be improved by reinforcing of constructing of internal control environment, risk evaluation process & risk control activities and continuous supervision of control risk.

关键词： Risk management Internal control System constructing

作者: TIAN Juan

作者单位: Economics and Management School, Wuhan University, Wuhan, P.R.China 430072

会议类型: 国际会议

会议名称: The 5th International Conference on Product Innovation Management(第五届产品创新管理国际会议 ICPIM 2010)

会议地点: 武汉

会议语种:英文

页码: 688-692

在线出版日期: 2010-07-10（万方平台首次上网日期，不代表论文的发表时间）