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随着社会主义市场经济的不断发展,上市公司经营条件和经营环境的不断变化,对我国上市公司的研究,也从制度逐渐扩展到实践。传统上的内部控制应结合风险控制活动的开展而对企业的各项业务活动进行全方位的管理,而风险控制活动也应建立在相应的制度基础上。基于内部控制的风险控制制度已然成为现代上市公司内部管理的重要内容之一。因此,加强和改善内部风险控制制度,已成为我国上市公司实现稳定发展的必然要求。
With the continuous development of the socialist market economy, the operating conditions of listed companies and the ever-changing business environment, the study of China’s listed companies, but also gradually expanded from the system to practice. Traditionally, internal control should be combined with the risk control activities carried out in all aspects of business activities in all aspects of management, and risk control activities should also be based on the appropriate system. The risk control system based on internal control has become one of the important contents of the internal management of modern listed companies. Therefore, strengthening and improving the internal risk control system has become a necessary requirement for the stable development of listed companies in our country.