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本文主要研究后危机时代内部控制的改革与创新问题,通过回顾2008年金融危机中暴露出的企业内部控制的诸多缺陷,研究内部控制相关风险的传导机理,从风险传导的宏观背景、内部控制风险演化要素,全面呈现了本次金融危机中内部控制风险的传导机理与过程。最后,在借鉴以往经验教训的基础上,从内部控制评级机制、内部控制文化培育及强化外部相关审计职能方面对未来我国企业内部控制的改革方向提出建议。
This paper mainly studies the reform and innovation of internal control in the post-crisis era. By reviewing the defects of internal control exposed in the financial crisis in 2008, this paper studies the transmission mechanism of the risks related to internal control. From the macro-background of risk transmission, internal control risk Evolution elements, fully presents the transmission mechanism and process of internal control risk in this financial crisis. Finally, on the basis of learning from past experience and lessons, this paper puts forward suggestions on the direction of the reform of internal control of enterprises in our country from the aspects of internal control rating mechanism, cultivation of internal control culture and enhancement of external audit function.