有色矿采选企业风险导向内控体系的构建

Construction of risk oriented internal control system for Nonferrous Mining and dressing Enterprises

本文针对有色金属矿采选业生产经营中存在的风险因素,剖析了经营风险产生的原因,提出了规避经营风险的内控措施,以便建立以风险导向为基础的内部控制体系。只有建立起基于风险导向且符合自身特点的内控体系,有色金属矿采选企业才能有效控制、转移、规避、对冲和承担经营风险。

in view of the risk factors existing in the production and operation of nonferrous metal mining and dressing industry,this paper analyzes the causes of the operation risk,and puts forward the internal control measures to avoid the operation risk,so as to establish the internal control system based on risk orientation.Only by establishing an internal control system based on risk orientation and in line with its own characteristics can non-ferrous metal mining and dressing enterprises effectively control,transfer,evade,hedge and bear business risks.