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在国资监管中,财务监管扮演着十分重要的角色,具有非常重要的地位。为了让更多的国资运营管理者了解财务监管、做好财务监管工作,《上海国资》自本期起特设《财务监管》专栏,旨在通过财务监管的案例分析,配合理论性文章,以深入浅出的语言,分析点评有效的财务监管对控制企业风险发挥的重要作用,阐述如何做好国资企业财务监管工作,从而营造国资财务监管的良好氛围。专栏作为一个交流和探讨的平台,提倡百家争鸣,欢迎企业相关人士及专家学者予以关注并参与讨论。企业在市场竞争中面对各种各样的风险,如何辨识、评估、监测和控制风险,已成为大家共同关心的热点问题。国务院国资委2006年6月出台了《中央企业全面风险管理指引》,对于中央企业建立健全风险管理长效机制,促进企业稳步发展,防止国有资产流失,具有重要意义。积极开展全面风险管理工作,提高企业抗风险能力,已成为国有企业刻不容缓的重要任务之一。本期《财务监管》专栏的主要内容为企业风险管理和内部控制。企业经营中的风险来自于各个方面,如战略风险、财务风险、市场风险、运营风险、法律风险等,其中财务风险是企业各种风险中较为直观和常见的一种风险。本期通过典型案例来分析内部控制不力所带来的财务风险及防范措施,并探讨加强企业内部控制的途径。
In the supervision of state-owned assets, financial regulation plays a very important role and plays a very important role. In order to let more state-owned assets operation managers understand the financial supervision and do a good job of financial supervision, Shanghai State-owned Assets Supervision and Administration Commission specially set up a special column on “financial supervision” from this issue. Through the case analysis of financial supervision and the theoretical articles, It also analyzes the important role played by effective financial supervision in controlling corporate risks and elaborates on how to do a good job in financial supervision of state-funded enterprises, so as to create a good atmosphere for financial supervision of state-owned assets. Column as a platform for exchange and discussion, promote a hundred schools of thought, welcomed the business stakeholders and experts and scholars to pay attention to and participate in the discussion. Enterprises face a variety of risks in market competition. How to identify, assess, monitor and control risks has become a hot issue that everyone cares about. SASAC issued the Guidance for Comprehensive Risk Management of Central Enterprises in June 2006, which is of great significance to establishing and perpetuating the long-term risk management mechanism of central enterprises, promoting the steady development of enterprises and preventing the loss of state-owned assets. Actively carry out comprehensive risk management and improve the ability of enterprises to resist risks have become an urgent task for state-owned enterprises. The main contents of this “Financial Supervision” column are enterprise risk management and internal control. The risks in business operations come from all aspects, such as strategic risk, financial risk, market risk, operational risk and legal risk. Among them, financial risk is a more direct and common risk among various risks of an enterprise. In this issue, we analyze the financial risks and preventive measures brought by the weak internal control through typical cases and discuss the ways to strengthen the internal control of the enterprise.