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企业经营失败或陷入困境,大都与财务风险管理不当有关,如德隆系资金链断裂、四川长虹2004年因计提巨额坏账准备而亏损,以及近一两年来大量出口型制造企业因不堪汇兑损失重负而停产或关闭,等等。尽管2008年6月28日财政部、证监会、审计署、银监会、保监会五部委联合发布了《企业内部控制基本规范》,但人们对于风险管理的重视仍然不够,并且在许多方面还存在较大分歧。如,何为风险?风险是否等同于不确定性?在风险管理的过程中应如何把握住各种机遇?等等。财政部财政科学研究所杨小舟教授将在接下来的几期系列文章中,结合实务对这些基本的内部控制问题进行比较深入、具体的探讨,以为广大企业提供有益帮助。
Business failures or distress, mostly associated with improper financial risk management, such as the Delong line of funds broken, Sichuan Changhong in 2004 due to provision for huge losses and loss of bad debts, as well as a large number of export-oriented manufacturing enterprises in recent years due to unbearable exchange losses Heavy and discontinued or closed, and so on. Although the Ministry of Finance, CSRC, the Audit Commission, the China Banking Regulatory Commission and the China Insurance Regulatory Commission released the “Basic Standards for Enterprise Internal Control” on June 28, 2008, people still pay insufficient attention to risk management and in many respects, they still have larger Disagreement. For example, what is risk? Is risk equal to uncertainty? How to grasp various opportunities in risk management? Professor Yang Xiaofu of the Institute of Fiscal Science of the Ministry of Finance will discuss these basic issues of internal control in a series of articles in the next few years in a more in-depth and concrete way in order to provide beneficial help to the vast number of enterprises.