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随着经济社会的不断发展,企业集团的经营方式、管理手段和管理理念都发生了很大的变化。企业集团在面临巨大发展机遇的同时,经营风险也逐步加大,可以说收益与风险并存。后金融危机时代,如何加强风险管理和内部控制体系建设是大型企业集团必须面临的新课题。本文结合工作实际,以内部控制理论和财务管理论为基础,分析了企业集团在内部控制方面存在的主要问题,就如何建立内部控制体系提出了相应的完善措施,以期对我国的企业集团实现跨越式发展,增强企业集团的核心竞争力提供有益的帮助。
With the continuous development of economy and society, the operation modes, management methods and management concepts of enterprise groups have undergone great changes. In the face of huge opportunities for development, the business risks of the enterprise groups are also gradually increasing. It can be said that both the benefits and the risks coexist. In the post-financial crisis era, how to strengthen risk management and internal control system is a new issue that large enterprise groups must face. Based on internal control theory and financial management theory, this paper analyzes the main problems that enterprise group has in internal control and puts forward corresponding improvement measures on how to establish internal control system in order to achieve a leap forward for the enterprise groups in our country Style development, enhance the core competitiveness of enterprise groups provide useful help.