历年来企业因内部控制失效引发的财务风险屡屡出现,从史上著名的安然事件,到最近爆出的东芝财务舞弊案,虽然具体原因各有不同,且涉及很多方面,但均存在企业内部控制管理弱化或缺失的现象,继而引发严重的财务风险,致使企业陷入危机,甚至破产。因此,内部控制日益成为人们关注的焦点,受到企业和政府监管部门的重视。企业必须要建立起合理有效的内部控制体系,才能防范和应对各种经营中面临的财务风险,为企业的长远发展保驾护航。 Over the years, corporate financial risks stemming from the failure of internal control frequently appear. From the well-known Enron incident in history to the recent Toshiba Financial Fraudulent Case, although the specific reasons are different and involve many aspects, there are still some problems such as the internal control management Weakening or missing phenomena, which in turn lead to serious financial risks, resulting in the enterprise into a crisis, or even bankruptcy. Therefore, the internal control has become the focus of people’s attention day by day, which is paid more attention by the enterprises and the government regulators. Enterprises must establish a reasonable and effective internal control system in order to prevent and deal with the various types of financial risks they face in their operations and provide long-term development support for their enterprises.