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本文从对财务风险概念、特征的分析入手,针对集团企业与一般企业法人财务风险不同的特征,分析得出经理人的实质控制、内部控制的疏漏、内部审计的缺位、经营策略的失误、管理架构问题、风险意识的缺失是致使集团财务风险形成的主要因素,提出完善公司制法人治理,规范经理人行为,强化内部控制,提高风险和防范意识,合理对待管理架构能够把集团财务风险控制在限制范围之内,从而实现集团利益的最大化。
This article begins with the analysis of the concept and characteristics of financial risk. According to the different characteristics of the financial risk between the group enterprise and the general corporate legal person, this paper analyzes the substantial control of the manager, omissions of internal control, the absence of internal audit, the mistakes of business strategy, Management structure and lack of risk awareness are the major factors that cause the Group’s financial risk to be formed. It is proposed that perfecting corporate governance of corporate, standardizing manager’s behavior, strengthening internal control, raising risk and preventing awareness, and treating management structure reasonably can control the Group’s financial risk Within the limits, so as to maximize the interests of the group.