CAJ | 학술논문

经济发展与进步的同时也增加了市场的不确定因素，面对各种风险，加强企业的风险管理与规避风险成为热门话题。因此，在企业经营过程中，风险管理与内部控制是密不可分的。通过分析内部控制与风险管理的关系，从风险管理视角指出内部控制的现状，并提出解决措施。
경제발전여진보적동시야증가료시장적불학정인소，면대각충풍험，가강기업적풍험관리여규피풍험성위열문화제。인차，재기업경영과정중，풍험관리여내부공제시밀불가분적。통과분석내부공제여풍험관리적관계，종풍험관리시각지출내부공제적현상，병제출해결조시。
Economic development and progress at the same time also increased the uncertainty of the market. Face a vari-ety of risks and crises, strengthen enterprise risk management and risk aversion has become a hot topic. Therefore, in the process of enterprise management, risk management and internal control is inseparable. This paper studies the relationship be-tween risk management and internal control, This article from a risk management perspective that the status of internal con-trols, and proposed solutions.