随着市场开放程度的不断提高,企业财务风险也不断地增加与更加隐蔽化。研究认为,企业建立专业内部审计部门或充分发挥财务部门的专业知识与技术技能,按照切合企业实际的操作方式方法开展企业内部审计,具有防患于未然的财务风险识别与预警作用。 With the continuous improvement of the market opening, the financial risks of enterprises are also constantly increasing and more concealed. According to the research, enterprises establish professional internal audit department or give full play to the professional knowledge and technical skills of the financial department, carry out internal audit in accordance with the actual operation mode of enterprises, and have the function of identification and early warning of financial risks.