内部控制和风险管理都服从和服务于企业价值最大化的理财目标。内部控制是风险管理的重要手段,内部控制对风险的识别、化解与评价起着重要作用,为风险管理提供方法和依据。风险管理涵盖了内部控制的内容,囊括了内部控制的控制环境、风险评估、控制活动、信息交流和监督五个要素,二者相互联系,相互融合,共同为实现企业的战略目标而发挥作用。 Internal control and risk management obey and serve the financial goals of maximizing corporate value. Internal control is an important means of risk management. Internal control plays an important role in risk identification, resolution and evaluation, and provides methods and basis for risk management. Risk management covers the content of internal control and includes the five elements of the control environment, risk assessment, control activities, information exchange and supervision of internal control. The two elements are interrelated and mutually integrated and work together to achieve the strategic objectives of the enterprise.