摘要
近年来,诉讼风险日益成为影响公司生存的重要因素。内部控制作为现代企业管理的重要组成部分,其基本目标是促进企业合法合规经营。然而,内部控制是否能够防范公司的诉讼风险,确保合规性目标这一基本内控目标的实现,尚缺乏相关的理论分析。文章分析了我国企业诉讼风险的现状,并基于内部控制的视角,就如何防范和缓解公司诉讼风险提出了一些政策建议。
In recent years, litigation risk is increasingly becoming an important determinant affecting the survival of companies. As an important element of modera enterprise management, internal control basically targets to promote corporate governance in accordance with Laws and regulations. However, few researches have been done on whether internal control can prevent the corporate litigation risk and ensure the realization of basic lawful objectives of internal control. This paper first analyzes the current situation of corporate litigation risks, and then proposes some suggestions on how to prevent the litigation risk based from the perspective of internal control.
出处
《无锡商业职业技术学院学报》
2014年第4期17-20,共4页
Journal of Wuxi Vocational Institute of Commerce
关键词
内部控制
诉讼风险
对策建议
internal control
litigation risk
suggestions
