[Core Tips] Internal Control，It is an important bet365 bonus code louisiana method and core institutional arrangement for modern enterprises to deal with risks in an uncertain environment；Risk bet365 bonus code louisiana，It is a dynamic system innovation process for modern enterprises to respond to the development and changes of the external environment based on internal control。The two evolve from independent development to integrated and unified development，Reflects the historical evolution logic of changes in enterprise bet365 bonus code louisiana systems。

Since2008Since the outbreak of the world financial crisis，Make up for corporate internal control deficiencies，Strengthening enterprise risk bet365 bonus code louisiana，Becoming a corporate world、Focus and hot issues of academia and regulators，It is becoming a trend for internal control and risk bet365 bonus code louisiana to be integrated and integrated with each other。

Internal control and risk bet365 bonus code louisianaIndependent evolution

1992years ago，Internal control and risk bet365 bonus code louisiana basically continue to evolve according to independent development laws，Although the two influence each other，But they basically retain independent evolutionary paths。

The more popular view in academic circles is，bet365 bonus code louisiana has gone through four stages of development so far:20Century40The period of internal containment before the 1990s,20Century40—70The bet365 bonus code louisiana system period of the 1990s,20Century80—90The bet365 bonus code louisiana structure period in the early 1990s,20Century90Internal control overall framework period after the 1990s。In the first three stages，Internal control as a means of business bet365 bonus code louisiana，Mainly focus on strengthening bet365 bonus code louisiana“Control”Function，At the beginning of the fourth stage，Internal control begins to develop initially integrated with risk bet365 bonus code louisiana。

The emergence of enterprise risk bet365 bonus code louisiana，Enterprise risks mainly arising from market changes。Research on risk bet365 bonus code louisiana by foreign scholars，Experienced the evolution from risk warning models and technical methods to comprehensive enterprise risk bet365 bonus code louisiana。20Century70Before the era，Enterprise risk bet365 bonus code louisiana focuses more on the application of enterprise risk early warning models and technical methods，Enterprise risk early warning model has experienced from single variable model to neural network analysis model、From static risk identification to dynamic risk prediction、The evolution track from simple financial indicator warning to comprehensive non-financial indicator warning。20Century70After the 1990s, the global enterprise risk bet365 bonus code louisiana movement emerged,90After the era，The overall level of risk bet365 bonus code louisiana thinking emerged and was gradually promoted。So to speak，It is precisely due to the increase in uncertainty in business operations，This has led to the evolution of a single risk warning model and technical method into a complex enterprise comprehensive risk bet365 bonus code louisiana，Risk warning models and technical methods have always been accompanied by the emergence of risk bet365 bonus code louisiana theory、Development and prosperity。

Internal control and risk bet365 bonus code louisianaIntegrated development

1992years later，With the changes in the internal and external economic environment faced by enterprises and the continuous evolution of enterprise theory，Internal control and risk bet365 bonus code louisiana begin to gradually integrate and develop with each other、Mutual promotion。1992Year9month,The Sponsoring Organization Committee of the United States Commission Against False Financial Reporting (COSO) released the "Internal Control: Holistic Framework" report，Propose three objectives and five elements of internal control，Risk assessment is considered an important element of internal control，Marks the initial integration of internal control and risk bet365 bonus code louisiana。Enter21Century，With the acceleration of global economic integration，Enterprises face increased uncertainty in the internal and external environment。2004Year,COSOPublished the Enterprise Risk bet365 bonus code louisiana Framework report，From the perspective of enterprise risk bet365 bonus code louisiana，Proposed the eight-element internal control theory，This has entered the comprehensive risk bet365 bonus code louisiana stage。2013Year5month,COSOPublish《2013Year bet365 bonus code louisiana——Overall Framework》Report，Yes1992Upgrade the original overall framework，In basic concepts、Content and structure，And the definition and five elements of internal control、Evaluate the effectiveness of the internal control system on the basis of unchanged standards and other aspects，Based on changes in the capital market and business environment，Proposed specific measures for internal control bet365 bonus code louisiana。

From the perspective of external manifestations，Although the comprehensive risk bet365 bonus code louisiana framework includes the content of the original internal control，But in reality or representing the current application level of internal control and risk bet365 bonus code louisiana，The two seem to develop more independently than nested fusion。Typical risk bet365 bonus code louisiana focuses on the comparison of risks and benefits related to strategic choices or operating decisions in a specific business，For example, credit bet365 bonus code louisiana in the banking industry，Or market (price) risk bet365 bonus code louisiana such as exchange rate、Interest rate risk, etc.，Focus on risk identification、Risk warning and risk response。Typical internal control refers to accounting control、System specifications、Audit supervision, etc.，Generally limited to finance、Audit、Internal control and other related departments，Focus on internal bet365 bonus code louisiana。Their common problem is low application level、Small scope involved，It has not penetrated or been applied to the enterprise bet365 bonus code louisiana process and the entire business system，The organic unity and perfect integration of the two have not yet been achieved。Therefore，Risk bet365 bonus code louisiana and internal control sometimes seem to be two independent things。However，From the perspective of business bet365 bonus code louisiana decision-making，The difference between the two is mainly the relative order of dominance within the enterprise。For example，From corporate strategic risks to operational risks、Financial Risk，Finally to the financial report，The relative importance of risk bet365 bonus code louisiana and internal control is obviously different。In terms of strategic risks，Risk bet365 bonus code louisiana plays a leading role，Internal control plays a coordinating role。At the financial reporting level，Internal control plays a leading role，Risk bet365 bonus code louisiana plays a coordinating role。The role of internal control and risk bet365 bonus code louisiana in enterprise bet365 bonus code louisiana;Character”Convert，Reflects the institutional change process in which an enterprise's internal bet365 bonus code louisiana priorities are dynamically adjusted with changes in the external economic environment。

Changes in enterprise bet365 bonus code louisiana systemsEvolutionary logic

In the development process of internal control and risk bet365 bonus code louisiana from independent evolution to nested integration，It is not difficult to find the logic of its historical evolution: the development and changes of the external economic environment and the response mode of internal operation and bet365 bonus code louisiana，Is what drives internal control and risk bet365 bonus code louisiana to promote each other、Key variables for integrated development。Focus on the uncertainty of the enterprise’s external economic environment and the emphasis on internal business bet365 bonus code louisiana control，Making the evolution process of the two inclusive of each other、Symbiotic and interactive relationship。This is also the reason why domestic academic circles have always had different opinions on the relationship between internal control and risk bet365 bonus code louisiana、The underlying reason for different opinions。

Internal Control，It is an important bet365 bonus code louisiana method and core institutional arrangement for modern enterprises to deal with risks in an uncertain environment；Risk bet365 bonus code louisiana，It is a dynamic system innovation process for modern enterprises to respond to the development and changes of the external environment based on internal control。The two evolve from independent development to integrated and unified development，Reflects the historical evolution logic of changes in enterprise bet365 bonus code louisiana systems。From the perspective of the development trend of internal control and risk bet365 bonus code louisiana，In the short term, the trend of independent development and integration and nesting between the two will be significantly strengthened，The complementary and symbiotic relationship will surely last for a long time。

(Author’s affiliation: Institute of Industrial Economics, Chinese Academy of Social Sciences)

Please indicate the source for reprinting:Chinese Social Sciences Online