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内部控制系统和财务危机预警系统是企业控制风险的两大分支系统,两者关系密切,共性大于差异性。本文运用契约理论对企业内部控制与财务危机预警耦合问题进行研究,从财务危机管理角度对我国企业内部控制所存在的问题进行分析,进而提出构建基于内部控制和财务危机预警的财务风险管理机制的建议。
The internal control system and the financial crisis early warning system are the two branches of the enterprise control risk. The two are closely related and the commonality is greater than the difference. This paper uses the contract theory to study the coupling of early warning of internal control and financial crisis, analyzes the existing problems in the internal control of our country from the perspective of financial crisis management, and then proposes the construction of a financial risk management mechanism based on internal control and early warning of financial crisis Suggest.