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企业通过构建有效的内部控制体系,来强化风险管理,保护财产安全,提高经济效益和保证财务信息真实可靠,已经成为当前业界的共识。笔者仅以对中原油田内部控制和风险管理的理解,结合中原油田保险代理业务的操作实际,浅谈通过完善内控机制来应对企业风险的思考。一、内部控制与风险管理的关系(一)企业风险管理的涵义企业风险通常可以划分为:市场风险、信用风险和经营风险三类。风险管理是对可能出现的不确定因素和危机进行的控制和管理,其实质是对风险建立辨认、分析和管理的机制,以识别风险级次,并加强管控。(二)内部控制的理解
By building an effective internal control system, enterprises have strengthened the risk management, protected property safety, improved economic efficiency, and ensured the authenticity and reliability of financial information, which has become the consensus of the industry. The author only uses the understanding of Zhongyuan Oilfield’s internal control and risk management, and combines with the actual operation of Zhongyuan Oilfield’s insurance agency business, and discusses how to deal with corporate risks by improving the internal control mechanism. I. Relationship between Internal Control and Risk Management (I) Implications of Enterprise Risk Management Enterprise risk can be generally divided into three categories: market risk, credit risk and business risk. Risk management is the control and management of possible uncertainties and crises. Its essence is to establish, identify and analyze risk management mechanisms, identify risk levels, and strengthen management and control. (B) The understanding of internal control