企业破产清算内部控制的风险预警研究

A study on the risk warning of internal control in enterprise bankruptcy liquidation

破产清算是企业的特殊状态。本文在研究企业破产清算内部控制的基础上,利用风险管理的理论和方法,尝试构建了集风险识别、风险评估、风险应对和风险监控于一体的企业破产清算内部控制的风险预警机制。

Bankruptcy liquidation is a special status of the enterprise operation,but now,there are few researches on the risk warning of internal control in bankruptcy liquidation.Based on a study on the internal control of the bankruptcy liquidation,this paper constructed risk warning mechanism for internal control in bankruptcy liquidation integrated with risk identification,risk assessment,risk response and risk monitoring by risk management theories and methods.