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一、导言随着经济全球化进程的加快以及市场竞争的日益激烈,企业面临的各种风险呈现出扩大化和复杂化趋势。由美国次贷危机引发的全球性金融危机,使众多企业体验到现行经济发展方式蕴涵的巨大风险,进而认识到加强风险管理与内部控制的必要性和紧迫性。因此,建立企业内部控制体系,加强风险管理,强化内部审计职能,实现健康、稳定、可持续发展,成为企业界普遍关注的问题。
I. INTRODUCTION With the acceleration of economic globalization and increasingly fierce market competition, various risks faced by enterprises have shown a tendency of enlargement and complication. The global financial crisis triggered by the subprime mortgage crisis in the United States has enabled many enterprises to experience the enormous risks involved in the current economic development mode and thus realized the necessity and urgency of strengthening risk management and internal control. Therefore, setting up the internal control system of the enterprise, strengthening the risk management, strengthening the internal audit function and realizing the healthy, stable and sustainable development has become a common concern in the business community.