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风险管理是内部控制的拓展和延伸,良好的内部控制是国有企业发展成败的关键性因素。轨道装备企业作为特殊制造型企业,在国民经济中发挥着举足轻重的作用;随着国有企业深化改革不断深入和外部竞争形势日趋严峻,很多国有企业也在积极探索和构建企业内部控制和风险管理体系,以此来防范和化解企业所面临的各种风险。因此,本文在风险管理视角下深入探讨轨道装备企业内部控制机制的现状和存在的不足,并提出相应改进措施和建议。
Risk management is the expansion and extension of internal control. Good internal control is the key factor for the success or failure of state-owned enterprises. As a special manufacturing enterprise, rail equipment enterprises play a decisive role in the national economy. With the deepening reform of state-owned enterprises and the worsening external competition, many state-owned enterprises are also actively exploring and building an enterprise’s internal control and risk management system , In order to prevent and resolve the various risks facing the enterprise. Therefore, this paper explores the current situation and existing problems of the internal control mechanism of orbital equipment enterprises from the perspective of risk management, and puts forward corresponding improvements and suggestions.