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一、内部控制与风险管理内部控制是指公司为了保证战略目标的实现,而对公司战略制定和经营活动中存在的风险予以管理的相关制度安排。内部控制是由公司董事会、管理层及全体员工共同参与的一项活动,包括内部控制机制和内部控制制度两个方面。内部控制机制是指公司的内部组织结构及其相互之间的运行制约关系,内部控制制度是指公司为防范风险,保护资产的安全与完整,促进各项经营活动的有效实施而制定的各种业务操作程序、管理方法与控制措施的总称。
I. Internal Control and Risk Management Internal control refers to the relevant institutional arrangements for the Company to manage the risks existing in the company’s strategy formulation and business activities in order to ensure the realization of the strategic objectives. Internal control is an activity involving the board of directors, management and all employees of the Company, including internal control mechanism and internal control system. Internal control mechanism refers to the company’s internal organizational structure and their operational constraints between the internal control system refers to the company to prevent risks, protect the safety and integrity of assets, and promote the effective implementation of various business activities and the development of various Business operations procedures, management methods and control measures in general.