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Self2008Since the World Financial Crisis erupted by the annual outbreak of the World Financial Crisis，Make up for internal control defects of the enterprise，Strengthening corporate risk management，Become a business community、Focus and hot issues that the academic and regulatory layers follow，Internal control and risk management mutual assembly and integration and development gradually become a trend。 

Internal control and risk managementIndependent evolution 

1992Before the year，Internal control and risk management basically continue to evolve in accordance with independent development rules，Although the two affect each other，But with each other basically retaining independent evolution paths。

The more popular view of the current academic community is，Internal control has gone through four development stages so far:20Century40Internal restraint period before the age,20Century40& mdash;70Internal control system period,20Century80& mdash;90Internal control structure period in the early days,20Century90Internal control overall framework period after the age。In the first three stages，Internal control as a means of business management，Mainly focusing on strengthening the management & ldquo; control & rdquo; function，At the beginning of the fourth stage，Internal Bet365 lotto review control begins to integrate development with risk management。

The production of corporate risk management，Mainly comes from corporate risks caused by market changes。Study on risk management of foreign scholars，The evolution process from risk early warning models and technical methods to enterprise comprehensive risk management。20Century70Before the age，Enterprise risk management is more focused on the use of corporate risk early warning models and technical methods，Corporate risk early warning model has gone through a single variable model to a neural network analysis model、From static risk recognition to dynamic risk prediction、The evolution trajectory of the expansion from simple financial index warning to the comprehensive warning of non -financial indicators。20Century70After the age, the global corporate risk management movement has risen,90After the age，The overall level of risk management thoughts appear and gradually promoted。You can say that，It is precisely due to the increase in uncertainty in business operations，Only leading to a single risk warning model and technical method to complex enterprise comprehensive risk management evolution，Risk early warning models and technical methods have always accompanied the theory of risk management、Development and prosperity。 

Internal control and risk managementIntegration Development 

1992After the year，With the changes in the internal and external economic environment faced by the enterprise and the continuous Bet365 lotto review evolution of corporate theory，Internal control and risk management began to gradually integrate and develop each other、Promote each other。1992year9month,Initiative of the Organization Committee of the US Anti -false Financial Reporting Committee (coso) Release "Internal Control: Overall Framework" report，Three goals and five elements of internal control，Risk assessment is considered an important internal control element，It marks preliminary integration of internal control and risk management。Enter21Century，With the acceleration of global economic integration，Uncertain increase in the internal and external environment faced by the company。2004year,cosoReport on the "Enterprise bet365 best casino games risk management framework" report，From the perspective of corporate risk management，Put forward the internal control theory of eight element，As a result, it has entered a comprehensive risk management stage。2013year5month,cosoPublished "2013Internal control & mdash; & mdash; overall framework "report，Bai1992Nian Yuan's overall framework upgrade，In the basic concept、Content and structure，and the definition of internal control and five elements、Effective standards for evaluating the internal control system remain unchanged，Changes in the situation of the capital market and the business environment，Posted specific measures for internal control management。

From the perspective of external expression，Although the comprehensive bet365 best casino games risk management framework contains the content of the original internal control，But in reality or representing the current application level internal control and risk management，There seems to be independent development between the two than nested fusion。Typical risk management pays attention to comparison of risks and income related to strategic selection or business decision -making in specific business，For example, credit management of the banking industry，or market (price) risk management such as exchange rate、interest rate risk, etc.，Focus on risk recognition、Risk early warning and risk response。Typical internal control refers to accounting control、System specification、Audit Supervision, etc.，Generally limited to finance、Audit、Internal control and other related departments，Focus on internal management。Their common problem is that the application level is low、Small scope，It is not penetrated or applied to the management process of the enterprise and the entire business system，The organic unity and perfect fusion of the two have not been realized。Therefore，Risk management and internal control Sometimes two things that look independent each other。But，From the perspective of corporate business management decision -making，The difference between the two is mainly the relative order of the internal dominance of the enterprise。For example，From the strategic Bet365 lotto review risk of the enterprise to the business risk、Financial risk，Finally to the Financial Report，The relative importance of risk management and internal control is obviously different。In terms of strategic risk，Risk management play a leading role，Internal control plays a cooperation function。At the level of financial report，Internal control play the dominant role，Risk management plays a cooperation function。Internal control and risk management in corporate management & ldquo; character & rdquo; conversion，The system changes that reflect the internal management focus of the enterprise with the changes of the external economic environment。

The change of the business management systemEvolution logic 

In the development of the development of internal control and risk management from independent evolution to nested fusion，It is not difficult to find its historical evolution logic: the development and change of the external economic environment and the internal management response mode，It is the driving internal control and risk management to promote each other、Key variables of fusion development。Focus on the uncertainty of the external economic environment of the enterprise and the focus of the internal management control of the enterprise，Make the evolution of the two show each other、The relationship between symbiotic interaction。This is also a different opinion of the domestic academic community about internal control and risk Bet365 lotto review management.、Deep reasons for seeing wisdom。

Internal control，It is an important management method and core institutional arrangement for modern enterprises to respond to risks in uncertain environment; risk management，It is a dynamic system innovation process for modern enterprises to respond to the development of external environmental development and change。Both of the two independent evolution and development towards integration and unified development，The historical evolution logic that embodies the changes in the management system。From the perspective of the development trend of internal control and risk management，The trend of both developing alone and integrating nesting between the two in the short term will be significantly strengthened，The relationship between complementary schoolwork will definitely continue for a long time。

(Author Unit: Institute of Industrial and Economics of the Chinese Academy of Social Sciences)

    Please indicate the source:China Social Science Online