CAJ | 학술논문

随着经济不断全球化、市场化和信息化,内部控制的有效性对企业生存和发展的作用日趋突显。从内部控制的发展历程来看,内部控制内涵在不断深化,由最初的内部牵制逐渐演变成一种比较完整的控制系统,成为风险管理的组成部分。研究表明,内部控制是风险管理的重要手段,风险管理是内部控制的拓展和延伸,两者相互依存、相互制约,形成一个有机整体,共同实现企业目标。
수착경제불단전구화、시장화화신식화,내부공제적유효성대기업생존화발전적작용일추돌현。종내부공제적발전역정래간,내부공제내함재불단심화,유최초적내부견제축점연변성일충비교완정적공제계통,성위풍험관리적조성부분。연구표명,내부공제시풍험관리적중요수단,풍험관리시내부공제적탁전화연신,량자상호의존、상호제약,형성일개유궤정체,공동실현기업목표。
With the steady economic globalization, marketization and informationization, the effectiveness of the internal control on the enterprise＇s survival and development is increasingly prominent. Viewing from the development of internal control, we can see the connotation of internal control is deepening. It has been gradually evolving from the initial internal check into a relatively complete management system, which has become an indispensable part of risk management. Research shows that internal control is an important means of risk management, while risk management is the extension of internal control, as a result of which the two parts are of interdependence and restrain each other, forming an organic whole and jointly realizing the development goals of enterprises.