摘要
内部控制作为公司治理和经营管理的基本制度,在企业生存和发展中的作用越来越重要。而我国企业因为内部控制薄弱甚至失效,导致资产流失、财务风险频发的情况屡见不鲜。从财务风险控制理论入手,结合《企业内部控制基本规范》的相关要求,分析内部控制对企业在财务风险控制领域的影响,并针对企业的实际情况提出加强财务风险控制的建议意见。
As a basic system of enterprise management,internal control plays a more and more important role in the existence and development of enterprises.However,the weak even void internal control leads to assets loss and financial risk in our country＇s enterprises.Starting from the financial risk control theory,combing with the relevant requirements of Basic Rules of Enterprise Internal Control,this paper analyzs the influence of internal control on enterprises in the field of financial risk,and proposes suggestions for enhancing financial risk control.
出处
《四川教育学院学报》
2010年第8期111-113,共3页
Journal of Sichuan College of Education
关键词
内部控制
内部控制规范
财务风险控制
internal control
internal control rule
financial risk control
