浅谈资本管理策略的方法与原则.docVIP

从国有资本出资人的角度来看，有效的企业内部控制能够在加强企业的经营管理、提高企业的经营效率和经济效益、实现国有资本的保值增值、维护国有出资人的权益等方面发挥非常重要作用的必须实施的现代管理方式。怎样从企业自身角度减少国有资本运营风险从而实现国有资本的保值增值，国有资本运营所在企业的内部控制，即内部监管，是关键。本文从企业内部控制视角研究国有资本安全管理体系基本框架的构建。 From the perspective of investors of state-owned capital, the effective internal control to strengthen enterprise management, improve enterprise management efficiency and economic efficiency and the realization of the value of state-owned capital, and safeguard the rights and interests of state-owned investors play a very important role must be implementation of modern management methods. How to from the perspective of enterprise itself to reduce the state-owned capital operation risk so as to realize the value of state-owned capital, the state-owned capital operation in the enterprise internal control, internal supervision, is the key. This article from the perspective of internal control, the construction of safety management system the basic framework of state-owned capital. 一、构建基于内部控制的国有资本安全管理体系遵循的原则 Based on the internal control of state-owned capital, building principles of safety management system 1.收益、风险均衡原则 1. The returns and risk balance principle 风险均衡原则要求集团不能只追求收益，而不考虑发生损失的可能，集团进行的每一项具体的财务活动，要全面分析其收益性和安全性，按照风险和收益适当均衡的要求来决定采取何种行动方案，趋利避害，争取获得较多的收益。财务风险的存在是一个普遍的事实，但必须正确及时的识别风险，控制风险，并明确最大的风险限度，保证企业的正常安全运营。 Risk equalization principle requires group not only the pursuit of profits, without considering the possibility of a loss, group for each specific financial activities, to comprehensive analysis of the profitability and security, in accordance with the requirements of the risks and benefits balanced properly to decide what action to take, avoid disadvantages, to gain more benefits. The existence of the financial risk is a common fact, but must be correct and timely identify risk, control risk, and clearly the largest risk, guarantee the normal safe operation of the enterprise. 2.成本、效益原则 2. Cost, efficiency principle 成本效益原则有两层含义：一是进行财务风险控制的成本应该低于不建立财务风险控制体系进行财务风险控制的预期损