摘 要
随着经济全球化和市场竞争的加剧，企业面临的内外部风险日益复杂，内部控制与风险管理的融合成为提升企业治理水平的重要课题。本研究旨在探讨内部控制与风险管理的协同机制及其对企业绩效的影响，通过文献分析、案例研究和实证检验相结合的方法，构建了两者融合的理论框架，并验证了其在实践中的可行性与有效性。研究选取了多个行业代表性企业作为样本，运用结构方程模型对数据进行分析，结果表明，内部控制与风险管理的有效融合能够显著提高企业的风险应对能力及运营效率。此外，研究发现融合模式需根据企业规模、行业特征及发展阶段进行差异化设计，以实现最佳效果。本研究的创新点在于首次提出基于动态适应性的融合路径，并将行为因素纳入分析框架，为相关理论提供了新的视角。研究成果不仅丰富了内部控制与风险管理领域的学术研究，还为企业实践提供了具体可行的操作建议，具有重要的理论价值和现实意义。
关键词：内部控制；风险管理；融合机制；企业绩效；动态适应性
Abstract
With the intensification of economic globalization and market competition, enterprises are facing increasingly complex internal and external risks, making the integration of internal control and risk management a crucial issue for enhancing corporate governance. This study aims to explore the synergistic mechanism between internal control and risk management and its impact on corporate performance. By employing a combination of literature analysis, case studies, and empirical testing, a theoretical fr amework for their integration is constructed and its feasibility and effectiveness in practice are verified. The research selects representative enterprises from multiple industries as samples and applies structural equation modeling to analyze the data. The results indicate that the effective integration of internal control and risk management can significantly improve an enterprise's risk response capability and operational efficiency. Furthermore, it is found that the integration model should be differentially designed based on enterprise size, industry characteristics, and development stage to achieve optimal outcomes. The innovation of this study lies in the first proposal of a fusion path based on dynamic adaptability and the incorporation of behavioral factors into the analytical fr amework, offering new perspectives to relevant theories. The research not only enriches academic studies in the field of internal control and risk management but also provides specific and actionable recommendations for enterprise practice, holding significant theoretical value and practical implications.
Keywords: Internal Control；Risk Management；Integration Mechanism；Corporate Performance；Dynamic Adaptability
目 录
摘 要 I
Abstract II
一、绪论 1
（一）企业内部控制与风险管理融合的背景与意义 1
（二）国内外研究现状分析 1
（三）研究方法与技术路线 1
二、内部控制与风险管理融合的理论基础 2
（一）内部控制的核心概念与框架 2
（二）风险管理的基本理论与实践 2
（三）融合的理论依据与逻辑关系 3
三、内部控制与风险管理融合的关键要素分析 3
（一）融合的目标与功能定位 4
（二）融合中的信息沟通机制 4
（三）融合中的监督与评价体系 5
四、内部控制与风险管理融合的实施路径与案例分析 5
（一）融合的具体实施步骤 5
（二）融合中的组织架构设计 6
（三）实施效果评估与优化策略 6
结 论 7
致 谢 8
参考文献 9
