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2004年9月,美国COSO委员会发布了《企业风险管理——整合框架》后,在国内外迅速掀起了对内部控制的热潮。如今我国企业对内部控制的建设极为重视,已经意识到加强内部控制对有效防范风险、促进企业可持续发展的重要性。本文将就目前我国现代企业面临的财务风险进行分析,并探究在企业内部构建一套完整的内部控制体系,从内部控制的角度着手来有效防范企业财务风险的策略,为企业能在微利时代获得更好的发展奠定基础。
In September 2004, after the COSO Committee of the United States released the “Enterprise Risk Management - Framework for Integration”, the upsurge of internal control was rapidly set off at home and abroad. At present, Chinese enterprises attach great importance to the construction of internal control and have realized the importance of strengthening internal control to prevent risks and promote the sustainable development of enterprises. This article will analyze the current financial risks our country’s modern enterprises are facing and explore the strategy of building a complete internal control system in the enterprise and starting from the perspective of internal control to effectively prevent the enterprise’s financial risk so as to provide enterprises with an opportunity to gain profit in the era of meager profit Better development lays the foundation.