内部控制下的中小企业财务风险管理

Financial Risk Management of Small and Medium-Sized Enterprises Base on Internal Control

本文通过问卷调查,以佛山为例研究中小企业内部控制的实施现状,再采用因子分析法,从内部控制五要素计算出因子得分及综合得分,收集企业的财务指标数据,利用相关分析研究内部控制与财务风险的关系。根据实证研究结论,提出完善中小企业内部控制、降低财务风险的对策及建议。

The status of internal control of small and medium-sized enterprises in Foshan is surveyed based on questionnaire. The messages on internal control are summarized by factor analysis, getting factor score and comprehensive score from 5 aspects including controlling environment, risk evaluation, controlling activity, messages and communication, and monitoring. The comprehensive score is the substitute variable to evaluate the internal controlling effect of the firms. Relative analysis technology is adopted to demonstrate the dependence of internal controlling effect and financial risk in the firms. Several suggestions on developing the internal controlling system are put forward to prevent financial risk for small and medium-sized firms.