企业集团财务风险管理与内部控制研究

Financial Risk Management and Internal Control of Conglomerates

当今中国,经济迅猛发展,企业不断壮大,每年都有大量企业成功上市,有的更是走出国门参与全球竞争。但是伴随着企业迅速扩张成大型企业集团的同时,有关财务风险的问题也日益突显出来,并不断有企业因此蒙受巨大损失甚至出现倒闭。在国外,随着安然公司为代表的企业集团的轰然倒地以及金融危机的全面爆发,很多企业意识到在追逐经济利益的同时加强财务风险管理和内部控制的重要作用。全面识别我国企业财务风险、完善风险防范措施、加强企业内部控制,已成为当务之急。

Today's China has rapid economic dev elopment and growing business every year. A large number of companies successfully listed, and some even go abroad to participate in the global competition.But along with the rapid expansion of business into a large enterprise group, issues related to financial risks are also increasingly standing out. There have been companies suffered huge losses and even collapse. In other countries, along with the full-blown represented to Enron conglomerate crashing to the ground and the financial crisis, many companies realized the important role of strengthening the financial risk management and internal control in the pursuit of economic interests. Full recognition of Enterprise Group financial risk,improvement of risk prevention and strength of internal controls, has become imperative.