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近年来,世界经济的动荡起伏使企业对风险管理愈加重视,管理审计作为现代企业内部控制的重要组成部分,能够帮助企业创造良好的风险管理环境,有效地进行风险识别,加强企业预测、控制风险的能力。日本企业对于风险管理及管理审计有着独到之处,通过分析日本企业实施风险管理及管理审计的情况,指出其对我国企业在这方面的启示。
In recent years, the turmoil of the world economy makes enterprises pay more and more attention to risk management. As an important part of modern enterprise internal control, management audit can help enterprises to create a good risk management environment, identify risks effectively, strengthen enterprise forecast and control risks Ability. Japanese companies are unique in risk management and management audit. By analyzing the implementation of risk management and audit in Japan, Japanese companies pointed out their enlightenment to Chinese enterprises in this aspect.