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在现实企业运营中,部分国有企业因内部控制体系的薄弱而造成经营风险层出不穷,严重时引发资金链的断裂而使企业陷入危机之中,近年来发生的四川长虹、银广夏及中航油事件就给广大国有企业敲响了警钟。现阶段国资委监管下的国有企业,只有构建并实施完善的内部控制和风险管理体系,方能确保国有资产的保值增值,故研究风险管理视角下国有企业内部控制体系的构建就成为一个十分重要的课题。
In the actual operation of enterprises, some state-owned enterprises caused by the weakness of the internal control system resulted in an endless stream of operational risks. In severe cases, they triggered a break in the capital chain and caused the enterprises to fall into crisis. In recent years, Sichuan Changhong, Yinuangxia and CAO Gave the majority of state-owned enterprises a wake-up call. At this stage, state-owned enterprises under the supervision of SASAC can only ensure the preservation and appreciation of state-owned assets by constructing and implementing a sound internal control and risk management system. Therefore, it is very important to study the construction of the internal control system of state-owned enterprises from the perspective of risk management The subject.