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企业如何在激烈的市场竞争中建立并维持自身优势,一直是理论界高度关注的话题。为适应动态变化的市场环境,将内部控制与法律风险管理进行融合具有重要意义。本文在分析二者内涵基础上,论证了二者融合的必要性以实现管理协同。由此,提出内部控制活动与法律风险管理融合的五要素,即控制环境、风险评估、控制活动、信息与沟通、内部监督,既丰富了二者融合的理论研究,也为企业内部实现整体法律风险管理提供参考。
How to establish and maintain its own advantages in the fierce market competition has always been a topic of great concern to theorists. In order to adapt to the dynamic market environment, the integration of internal control and legal risk management is of great significance. Based on the analysis of the connotation of the two, this article demonstrates the necessity of the integration of the two to realize the management synergy. Therefore, five elements of the integration of internal control activities and legal risk management are put forward, namely control environment, risk assessment, control activities, information and communication, and internal supervision, which not only enrich the theoretical study of the integration of the two, but also realize the overall law within the enterprise Risk management for reference.