摘要
企业内部财务风险的防范方法具有多样性,当前对企业内部财务风险着重于运用财务会计的技术方法进行防范和控制。但企业内部财务风险的制度防范,即健全企业法人治理结构、完善企业内部财务监督体系、建立奖励和约束机制、加强企业文化建设等也是有效防范和控制企业内部财务风险的方法。
The defensive ways of financial affairs inside the enterprise are many and varied, at present we emphasize the technical ways of financial affairs accounting to defend and control the financial affairs risks inside the enterprise. However, the system defence of financial affairs risks inside the enterprise, i.e. amplifying administrative structure of legal persons in enterprise, perfecting the supervision system of financial affairs inside the enterprise, establishing mechanism of reward and restraint, strengthening cultural construction of enterprise, etc., are also ways of effective defence and control of financial affairs risks inside the enterprise.
出处
《湖南城市学院学报》
2003年第2期51-53,共3页
Journal of Hunan City Univeristy