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内部控制和财务风险关系密切。理论界和实务界普遍认为防范财务风险的一个有效途径是企业设计和执行有效的内部控制制度。本文分析了内部控制的动因,并就两者之间的关系进行了详尽的梳理,特别是从内部控制的五要素详细分析了内部控制的有效性对财务风险的影响。
Internal control and financial risk are closely related. It is generally accepted by theorists and practitioners that an effective way to prevent financial risks is to design and implement an effective internal control system. This paper analyzes the motivation of internal control and makes a detailed review on the relationship between the two. In particular, it analyzes in detail the impact of the effectiveness of internal control on financial risk from the five elements of internal control.