Research on Internal Control Based on Risk Management in Chinese Enterprises

被引：0

作者：

Tian Juan ^{[1
]}

机构：

[1] Wuhan Univ, Econ & Management Sch, Wuhan 430072, Peoples R China

来源：

PROCEEDINGS OF THE 5TH INTERNATIONAL CONFERENCE ON PRODUCT INNOVATION MANAGEMENT, VOLS I AND II | 2010年

关键词：

Risk management; Internal control; System constructing;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

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.

引用

页码：688 / 692

页数：5