基于风险管理的内部控制研究-以XX公司为例.doc

摘要:随着全球经济一体化发展，面对开放的国际市场，我国企业面临着复杂瞬变的竞争和挑战，企业面临的不确定性也越来越大。一些大型企业破产的案例给企业敲响警钟，企业意识到要加强风险管理，建立和不断完善企业内部控制制度的重要性，只有这样，企业才能提高自身的竞争力，实现经营目标。若企业风险管理不足，则内部控制能力必将受到局限，所以，将内部控制和风险管理有效结合是解决问题的唯一路径。

　　　2001年美国安然公司曝出假账丑闻，公司一瞬间衰落，最终以破产落幕。而后，美国世通公司也曝出财务丑闻。这些财务丑闻的曝出使得人们的眼光落在内部控制制度的建设实施上，意识到健全有效的内部控制的重要性。同时，这些事件也促使了萨班斯法案的出台，萨班斯法案强调了内部控制信息的强制性披露，试图凭借公众的监督规范公司财务行为。受此影响，我国在2008年6月28日发布了《企业内部控制基本规范》，之后与之相关的配套指引也出台，适合我国国情的内部控制规范体系基本建成。

　　　本文以泰州天翔服装有限公司为案例进行分析，主要从天翔公司内部控制及风险管理的现状、内部控制和风险管理中的问题以及完善内部控制制度和风险管理体系三个方面深入研究，提出从控制环境、风险管理机制、信息沟通渠道、监督等方面完善企业内部控制和风险管理的对策建议。

关键词  风险管理；内部控制；天翔公司

Abstract:　With the development of global economic integration, the face of the open international market, China's enterprises facing the complex transients competition and challenges, enterprises are facing increasing uncertainty. The case of bankruptcy of some large enterprises sounded the alarm to the enterprise, companies realize the importance of strengthening risk management capabilities, establishing and improving the internal control system,this is the only way that companies can improve their competitiveness and achieve business objectives.The internal control is bound to be limited by the flaw of enterprise risk management , therefore, effective internal control and risk management is the only path to solve the problem.

　　　Enron exposed fraudulent accounting in 2001 ,the company fading quickly, and ultimately ended in bankruptcy.Then, WorldCom also exposed financial scandals. With these financial scandals exposed, people's eye fell on the construction and implementation of the internal control system, aware of the importance of improving effective internal control. In the same time, these events also contributed to the introduction of the Sarbanes-Oxley Act, Sarbanes-Oxley Act emphasizes the mandatory disclosure of internal control information, trying to regulate the behavior of the company's financial by public oversight. Affected by this, China released "Basic Standard for Enterprise Internal Control" on June 28, 2008, after that, associated with supporting guidelines also introduced, suitable for China's internal control system of norms basically completed.

　　　Garment Co., Ltd. Taizhou Tianxiang case analysis, mainly from the current situation of the Tianxiang internal control and risk management, internal control and risk management issues, and how to improve the system of internal control and risk management system ,and put forward the suggestions of the control environment, risk management mechanism, channels of communication, supervision. Through these methods to advance the internal control and risk management.

Keywords  Risk Management  Internal Control  Tianxiang Company