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现有财务分析体系主要针对的是资金的盈利性和流动性而开展,忽视企业资金的安全性。而重视资金安全性有助于推动企业可持续的发展。由于在转轨过程中,国有企业的内部人控制现象比较普遍,对企业资金安全危害性也很大。从所有者和经营者的制衡失调造成内部人控制这个角度去研究国有企业资金安全性有理论价值和现实意义。本文对内部人控制、资金安全性的定义分别进行了阐述,分析了内部人控制情况下对国有企业资金不安全的表现,并从现象找出原因,最后提出抑制内部人控制来保护国有企业资金安全性,降低国有企业经营中风险的对策。
The existing financial analysis system is mainly aimed at the profitability and liquidity of funds to carry out, ignoring the safety of corporate funds. Emphasis on financial security helps to promote sustainable development of enterprises. In the process of transition, the internal control of state-owned enterprises is more common and the safety of corporate funds is also great. It is of theoretical value and practical significance to study the security of funds of state-owned enterprises from the perspective of internal control caused by the imbalance of checks and balances between owners and operators. This article elaborates the definition of insider control and capital security separately, analyzes the unsafe performance of state-owned enterprises under the control of insiders, and finds out the reasons from the phenomenon. At last, it puts forward that restraining insider control to protect state-owned enterprise funds Safety and measures to reduce the risk in the operation of state-owned enterprises.