摘要
财务风险一直伴随着企业生产经营活动,只要企业处于持续经营状态,其便不可能被完全消除。企业只能在经营管理中分析财务风险的确定、不确定因素,判断财务风险发生的概率,制定针对性的应对措施。内部控制是企业管理中所应用的重要制度,其对提升企业管理水准有着重要作用,有利于降低企业的经营财务风险,推动企业的持续性发展。论文基于财务风险管理视角,探究企业内控体系构建中存在的问题,并针对性地提出整改措施,仅供参考。
Financial risk has been accompanied by enterprise production and operation activities,as long as the enterprise is in continuous operation,it can not be completely eliminated.Enterprises can only analyze the certain and uncertain factors of financial risks in operation and management,judge the probability of financial risks,and formulate targeted countermeasures.Internal control is an important system used in enterprise management,which plays an important role in improving the level of enterprise management,and is conducive to reducing the financial risk of enterprise operation and promoting the sustainable development of enterprises.Based on the perspective of financial risk management,this paper explores the problems existing in the construction of enterprise internal control system and puts forward targeted rectification measures,for reference.
作者
张帆
ZHANG Fan(China Communications Third Aviation Bureau Engineering Materials Co.,Ltd.,Shanghai 200003,China)
出处
《中小企业管理与科技》
2021年第33期67-69,共3页
Management & Technology of SME
关键词
新时期
企业会计财务管理
内部控制工作
new period
enterprise accounting and financial management
internal control work
