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近年来,大量诉讼对上市公司健康的危害越来越大,并严重损害投资者利益。内部控制是现代企业管理中的重要组成部分之一,其基本目标是促进企业合法合规经营。然而,在现有研究中,有关内部控制能否防范公司风险的文献尚且比较缺乏。文章分析了我国企业诉讼风险的现状,并基于内部控制的视角,就如何防范和缓解公司诉讼风险提出了一些政策建议。
In recent years, a large number of litigation on the health of listed companies more and more serious, and seriously undermine the interests of investors. Internal control is one of the most important parts of modern enterprise management. Its basic goal is to promote the legal compliance of the enterprise. However, in the current research, there is still a lack of literature on whether internal control can prevent corporate risks. The article analyzes the status of corporate litigation risk in our country and puts forward some policy recommendations on how to prevent and mitigate the risk of corporate litigation from the perspective of internal control.