摘要
内部控制和风险管理的概念是在实践中逐步产生、发展和完善起来的。内部控制的目的是为以下三类目标的实现提供合理的保障:(1)运营的效果和效率;(2)财务报告的可靠性;(3)遵循法律法规。风险管理的目的是要防止风险、及时地发现风险、预测风险可能造成的影响,并设法把不良影响控制在最低的程度。
Intemal control and risk management is the concept in practice gradually developing and perfecting. The purpose of the internal control objectives to provide reasonable protection： （1） operational effectiveness and efficiency; （2） the reliability of financial reporting; （3） follow the laws and regulations. The purpose of risk management is to prevent the risk, the timely discovery of risk, predict the risk of possible effects, and managed to get the adverse effects of control at a minimum.
出处
《现代营销（下）》
2011年第12期110-110,共1页
Marketing Management Review
