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企业的内部控制关键节点有在企业的财务相关风险上体现,资金资产的保管安全性问题和企业在筹资中导致的资本比例此类关键性问题很可能导致企业的运营和财务状况出现较大的偏差,在内部控制上的失效为企业带来极大的风险,甚至威胁到企业的生死存亡。另外还有企业的组织结构、审批制度等企业框架结构上的构造问题,不合理的构造也容易导致企业在内部控制关键节点上的失控,需要一一对应寻找答案。
The key nodes of internal control of the enterprise are reflected in the financial risks of the enterprise. The security of the capital assets and the capital proportion caused by the fundraising of the enterprises are likely to cause the operation and financial conditions of the enterprises to appear larger Deviations, failure in internal control, bring great risks to the enterprise, and even threaten the survival of enterprises. In addition there are organizational structure of the enterprise, examination and approval system and other corporate structure of the structural problems, unreasonable structure can easily lead to control of the internal control of key nodes out of control, you need to find one by one correspondence.