内部控制视角的乐视财务危机透析

Analysis of LETV's Financial Crisis from the Perspective of Internal Control

构建合理的内部控制体系,优化风险管理,规避企业财务危机,已经成为了企业健康经营的前提。乐视网作为我国典型互联网企业,最先依托互联网视频业务实现盈利且顺利上市,成为互联网视频的领军企业。然而近期却深陷财务困境,引起各界广泛关注。文章以内部控制角度对乐视网的财务危机进行分析与研究,基于企业风险管理的目的提出针对性改进措施,为互联网企业控制财务风险以及规避财务危机提供借鉴。

Building a reasonable internal control system,optimizing risk management and avoiding financial crisis have become the premise of healthy operation of enterprises.LETV,as a typical Internet enterprise in China,first relies on the Internet video business to achieve profitability,and successfully listed,becoming the leading enterprise of Internet video.However,in recent years,it has been in financial difficulties,which has attracted wide attention from all walks of life.This paper analyzes and studies the financial crisis of LETV from the perspective of internal control,puts forward targeted improvement measures based on the purpose of enterprise risk management,and provides reference for Internet enterprises to control financial risks and avoid financial crisis.