摘要
风险管理是当前企业战略管理的重要内容,也是企业实现有效管理的根本所在。文章在企业有效内部控制的科学理论基础上,结合我国企业内部控制的发展情况分析企业发展战略,提出加强我国企业风险管理理念下的内部控制措施:内部环境建设,明确战略目标,完善风险管理体系,加强内部审计和监督。
Risk management is an important content of the enterprise strategic management, effectively avoid and transfer of internal and external risk is in an impregnable position in the market competition. Modem enterprise, guided by the risk management of enterprise internal control is an important part of the daily management activities, so it＇s enterprise implementation of effective management. This paper expounds the development course of enterprise internal control theory, internal control effectively for the enterprise to provide scientific theoretical basis. In the further ,combining with the current status of the development of our country enterprise internal control, to demonstrate a clear positioning enterprise development strategy and pay attention to the importance of internal audit, based on this puts forward strengthening our country enterprise internal control measures in the concept of risk management, for the enterprise internal control construction to provide certain reference basis.
出处
《改革与战略》
北大核心
2015年第10期61-64,共4页
Reformation & Strategy
关键词
多元化企业
经营策略
财务风险
控制
diversified enterprise
business strategy
financial risk
control
