浅谈风险评估与内部控制对企业财务管理的重要性.docVIP

浅谈风险评估与内部控制对企业财务管理的重要性 （1万3千字）  摘 要 现代企业，面临着日趋复杂多变的国内外形势，越来越激烈的竞争态势以及各种各样的风险。风险管理和评估在企业管理中的地位更加突出。而风险评估是内部控制体系的重要组成部分。因此，对于企业的财务管理工作而言，风险评估和内部控制具有十分重要的作用。 论文采用规范研究和案例分析相结合的方法，以K公司为研究对象，探讨风险评估和内部控制对于企业财务管理的重要性。首先内部控制的含义及其主要内容入手，进而分析了财务风险的内涵及其特征，并对财务风险评估的程序和方法进行了归纳总结。接着深入分析了K公司面临的筹资风险、投资风险、债务风险、资金风险等不同方面的财务风险，最后提出了基于风险评估和内部控制的K公司财务管理对策。论文认为，企业管理当局要对企业财务风险给予足够的重视，树立风险意识，建立健全内部控制制度和风险评估机制，在充分认识财务风险的其本特征，分析风险产生的各种原因，正确识别财务风险的基础上，运用专业的方法处理和应对风险，从而促进企业财务管理工作的有效开展。 关键词：风险评估，内部控制，财务管理  Abstract Modern enterprises are faced with increasingly complex domestic situation, more intense competition and a variety of risks. Risk management and assessment in the enterprise management a more prominent position. The system of internal control risk assessment is an important part. Therefore, for the financial management, risk assessment and internal control plays an important role. Research papers and case studies used standardized method of combining, for the study of K Company, to explore risk assessment and internal control for the importance of financial management. First, the meaning of internal control and its main contents of the start, and then analyzes the content and characteristics of financial risk, and financial risk assessment procedures and methods are summarized. Then in-depth analysis of the Ks face funding risks, investment risks, debt risks, financial risks such as different aspects of financial risk, concludes based on risk assessment and internal control of Ks financial management strategies. Thesis that the corporate management of financial risk to the enterprise to give enough attention to foster risk awareness, establish a sound internal control system and risk assessment mechanisms, in full awareness of the characteristics of its financial risk, analyze risk for a variety of reasons, correct identification financial risk, based on a professional approach and respond to risks, thereby contributing to corporate financial management work effectivel