zh3和1赵红艳论文.doc

毕业设计(论文) 课 题 名 称 基于企业财务风险的内部控制研究 学 生 姓 名 赵红艳 学 号 0740206075 系、年级专业 经济与管理系07级会计学 指 导 教 师 易丽君 职 称 讲师 2011年 摘 要 由于社会政治、经济的快速发展，企业面临更加不确定性的经营环境、更多的风险因素。企业风险管理问题由此产生。财务风险管理的重点是对可能出现的主要财务风险进行超前的控制和管理，以避免财务风险转化为财务危机，从而使企业获得持续生存和发展。本文在借鉴国内外财务风险管理研究的基础上，紧密结合我国管理现状,先后探讨了财务风险管理和内部控制的基本理论、企业财务风险的成因分析、财务风险的防范和内部控制措施四个方面的内容，且侧重于财务风险的内部控制研究。针对风险管理的内部控制中存在的法律法规、经营管理、思想认识、制度建设、监督管理的问题。采取了设立风险管理委员会、进行风险的分级管理、全面的风险评估、有效执行和独立监督并重四大措施。 基于以上的研究，为了企业的更好的发展，企业应该树立财务风险意识，完善内部控制体系，加强财务风险的防范和控制。 关键词：财务风险；财务管理；风险管理；内部控制 Abstract Because of the great change of community politics and economic, the enterprises face more uncertainty operating environment and more risk factors .The business venture management comes into being .The main point of financial risk manegement is to the regulate and supervise the risk beforehand. with avoiding a financial risk conversion for financial crisis and making the business obtaining persist subsistence and development. In drawing lessons from the foundation of the domestic and international financial risk management, combing it with our prensent situation, the article researched the basic theory of risk manegement and the basic frame of internal control,the reasons of finacial risk,the measures of avoiding finacial risk and internal control,and focous on the internal control. Internal controls for risk management laws and regulations exist, management, thinking and understanding, system construction, supervision and management.Taken to set up a risk management committee, the classification of risk management, and comprehensive risk assessment, effective and independent oversight to the implementation of the four measures. Based on the above studies, in order to better development of enterprises, enterprises should establish the financial risk awareness, improve the internal control system