浅谈担保公司的内控制度与风险防范

摘  要
【摘要】 随着企业内部控制理论的不断发展和完善，COSO在内部控制理论的基础上提出了企业风险管理理论，综合了管理业务风险、财务风险、经营风险和风险转移，力求公司鼓动价值最大化。本文分别考察：担保公司的实质与起源、担保公司内部控制和风险防御机制现状、COSO的企业风险管理理论在我国担保公司安全经营中的应用、担保公司内部控制与风险管理机制的制度创新等内容，对我国担保公司的风险防御机制的理论与实践做出初步研究，为担保行业的健康发展做出一定的贡献。
 
关 键 词：担保公司；内部控制；企业风险管理
Abstract

[Abstract] Accompany with the development and perfection of Enterprise Internal Control , and on the basis of Internal Control Theory, COSO puts forward Enterprise Risk Management Theory , which synthesizes Management Service Risk 、Financing Risk 、Operating Risk and Risk Transferring to maximize the value of the company . This paper researches several aspects as follows : the evolvement from Internal Control Theory to Enterprise Risk Management Theory 、the existing circumstances of Internal Control and Risk Defense Mechanism 、the application of the Enterprise Risk Management Theory in the safe operation of Guaranty Company 、the systematic innovation of Internal Control and Risk Management Mechanism of guaranty company , and so on . And it makes an elementary research about the theory and practice of Risk Defense Mechanism of guaranty company in our country .

Key  words : Guaranty Company；Internal Control；Enterprise Risk Management

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