摘 要
企业内部控制作为现代企业管理的重要组成部分，对保障企业稳健运营和可持续发展具有关键作用。本研究以企业内部控制中的风险评估与应对策略为切入点，在分析当前国内外企业风险管理现状的基础上，探讨了风险评估在内部控制体系中的核心地位及其实施路径。研究旨在通过构建系统化的风险评估框架，为企业提供科学的风险识别、分析与应对方法，从而提升内部控制的有效性。采用文献分析法、案例研究法及实证分析法相结合的研究方法，本文选取多个行业代表性企业进行深入剖析，揭示其在风险评估与应对过程中的典型问题与经验教训。研究结果表明，企业在风险评估中普遍存在流程不规范、技术手段单一以及信息不对称等问题，这些问题显著影响了内部控制的执行效果。为此，本文提出了一套基于动态反馈机制的风险评估优化模型，并结合大数据与人工智能技术，增强了风险预测的精准性和应对措施的可操作性。该研究的主要贡献在于首次将智能化技术引入传统风险评估流程，实现了从静态评估向动态管理的转变，同时为不同规模和类型的企业提供了差异化解决方案。研究成果不仅丰富了企业内部控制理论，也为实践应用提供了重要参考，有助于推动企业风险管理水平的整体提升。
关键词：企业内部控制；风险评估；动态反馈机制
Abstract: Corporate internal control, as a critical component of modern enterprise management, plays a pivotal role in ensuring the stable operation and sustainable development of businesses. This study focuses on risk assessment and response strategies within the fr amework of corporate internal control, analyzing the current state of risk management practices both domestically and internationally. It further explores the central position of risk assessment in the internal control system and its implementation pathways. By constructing a systematic risk assessment fr amework, this research aims to provide enterprises with scientific methods for risk identification, analysis, and response, thereby enhancing the effectiveness of internal control mechanisms. Utilizing a combination of literature analysis, case studies, and empirical research, this paper conducts an in-depth examination of representative enterprises across multiple industries, revealing typical issues and lessons learned during their risk assessment and response processes. The findings indicate that enterprises commonly encounter problems such as non-standardized procedures,单一 technical approaches, and information asymmetry in risk assessment, which significantly impact the execution efficiency of internal controls. In response, this study proposes an optimized risk assessment model based on a dynamic feedback mechanism, incorporating big data and artificial intelligence technologies to improve the accuracy of risk prediction and the operability of response measures. A key contribution of this research is the integration of intelligent technologies into traditional risk assessment processes, facilitating a transition from static evaluation to dynamic management. Additionally, it offers differentiated solutions tailored to enterprises of varying scales and types. The research not only enriches the theoretical foundation of corporate internal control but also provides valuable practical guidance, contributing to the overall enhancement of enterprise risk management capabilities.
Keywords: Enterprise Internal Control; Risk Assessment; Dynamic Feedback Mechanism
目 录
1绪论 1
1.1企业内部控制研究背景与意义 1
1.2风险评估与应对策略的研究现状 1
1.3本文研究方法与技术路线 2
2企业内部控制中的风险识别与分析 2
2.1内部控制框架下的风险定义 2
2.2风险识别的关键要素与方法 3
2.3风险分析的技术工具与模型 3
2.4实际案例中的风险识别应用 4
3风险评估的理论与实践探索 4
3.1风险评估的基本原则与流程 4
3.2定性与定量评估方法的比较 5
3.3风险优先级的确定与管理 5
3.4企业风险管理中的常见误区 6
4内部控制中风险应对策略的设计与实施 6
4.1风险应对策略的分类与选择 6
4.2控制活动在风险应对中的作用 7
4.3信息沟通与监控机制的构建 7
4.4持续改进的风险应对体系 8
结论 9
参考文献 10
致 谢 11
