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企业的内部控制也是一个自我免疫的系统。维护好这个系统,让内部控制系统更好地发挥它的作用。企业的财务风险可能是由不完善的内部控制导致的不合理的融资、不合理的财务结构或者不完善的资本资产管理方式等原因共同引发的。本文探讨中小企业内部控制存在的问题和可能导致的财务风险。从理论研究和实地调查两个方面入手,寻找中小企业内部控制中存在的问题,以及可能引发的财务风险,寻找解决的途径。
Internal control is also a self-immune system. Maintain this system and let internal control system play its role better. The financial risk of the enterprise may be caused by the unreasonable financing caused by the imperfect internal control, unreasonable financial structure or imperfect capital asset management. This article explores the problems existing in the internal control of SMEs and the possible financial risks. Starting from the theoretical research and field investigation, we should find out the problems existing in the internal control of SME, as well as the possible financial risks and the ways to solve them.