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内部控制是企业加强自身管理的重要手段。后金融危机时代,内部控制再次引起了各位专家学者的关注,引发了对内部控制研究的高潮。本文结合工作实际,借鉴内部控制和财务管理理论,基于风险管理的视角,对企业内部控制中存在的问题以及企业内部控制的构建、实施、评价进行了深入研究,以期对我国企业内部控制和风险管理有所帮助。
Internal control is an important means for enterprises to strengthen their own management. After the financial crisis, internal control once again aroused the attention of experts and scholars, triggering the climax of the study on internal control. Based on the actual work, drawing lessons from the theory of internal control and financial management and based on the perspective of risk management, the paper studies the problems existing in the internal control of the enterprise and the construction, implementation and evaluation of the internal control of the enterprise in an attempt to improve the internal control and risk Management helps.