Probe - Accounting, Auditing and Taxation

Research on the construction of collaborative mechanism for internal control of finance and accounting in enterprise groups based on risk management

Jiarong Li

Anglo-Chinese College

DOI: https://doi.org/10.59429/paat.v7i2.10282

Keywords: Risk management; Enterprise group; Internal control of finance and accounting; Collaborative mechanism; Build

---

Abstract

Against the backdrop of the complex risk environment of enterprise groups, this paper conducts research on the collaborative mechanism of financial and accounting internal control based on risk management. This paper expounds the relationship between risk management and internal control of finance and accounting, and clarifies the necessity of constructing a collaborative mechanism for enterprises to cope with risks, meet regulatory requirements and optimize resource allocation. Based on the systems theory and the synergy theory, four major construction principles such as comprehensiveness are proposed. The construction paths are designed in four aspects including organizational structure and information system, and implementation guarantees such as talents and technology are provided. Research shows that this collaborative mechanism can promote the deep integration of the two, enhance the risk prevention and control capabilities and operational levels of enterprises, and safeguard the high-quality development of enterprise groups.

---

References

[1]Hu Zhaohui Analysis of the Synergy Effect between Internal Financial and Accounting Supervision and Internal Control in State-owned Enterprises [J]. Western Finance and Accounting, 2024(8): 30-32.

[2]Kong Xianwei, Zhang Yuanjing, Zhang Jiyong. The Practice and Application of Internal Control and Financial and Accounting Supervision in the Process of Smart Finance Construction [J]. Education Finance and Accounting Research, 2024, 35(5): 46-52.

[3]Peng Yamin A Brief Analysis of the Synergy Mechanism and Path between Enterprise Financial and

Accounting Supervision and Internal Audit Supervision [J]. Investment Beijing, 2025(5): 116-117.

[4]Wang Wenna, Feng Yuru, Kong Xiangzi, et al. The Role and Practical Path of Financial and Accounting

Supervision in Enterprise Internal Control [J]. Chief Financial Officer, 2025, 21(6): 124-125, 128.

[5] Pan Nan. Research on the Coordinated Development of Internal Audit and Financial and Accounting

Supervision in State-owned Enterprises [J] Business World, 2022(2): 286-288.