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随着我国经济的迅速发展,整个经济已向全球化市场拓展,市场环境的多元化,给国有企业带来了巨大的挑战以及新的发展机遇。多元化的市场环境不仅要求国有企业加强对内部经营活动的管理,还必须完善内部控制、加强对风险的控制。国外的世通、安然以及法国的兴业银行,以及中航知名的企业,都是由于内部控制中的风险管理不当,导致破产或者给企业带来巨大的经济损失。目前内部控制与风险管理是国有企业非常关注的课题。国有企业关系着我国经济发展的兴衰,是国家安全以及国民经济的控制力量之一。国有企业健康的发展可以拉动我国国民经济的发展,所以国有企业的内部控制尤为重要。本文就国有企业内部控制的重要性、内部控制中存在的风险管理的问题以及内部控制中的风险管理的有效措施进行简单的分析。
With the rapid economic development in our country, the entire economy has expanded to a globalized market. The diversification of the market environment has brought enormous challenges and new opportunities for the development of state-owned enterprises. A diversified market environment not only requires state-owned enterprises to strengthen the management of their internal business activities, but also needs to improve internal control and strengthen risk control. WorldCom, Enron, and Industrial Bank in France, as well as the well-known enterprises of CAAC, are all bankruptcy or huge economic losses to the enterprise due to improper risk management in internal control. At present, internal control and risk management are topics of great concern to state-owned enterprises. State-owned enterprises are related to the rise and fall of China’s economic development and are one of the controlling forces of national security and the national economy. The healthy development of state-owned enterprises can drive the development of our national economy. Therefore, the internal control of state-owned enterprises is particularly important. This article makes a simple analysis of the importance of internal control of state-owned enterprises, the problems of risk management in internal control and the effective measures of risk management in internal control.