基于内部控制视角民营制造业上市公司财务风险防范研究.docxVIP

基于内部控制视角民营制造业上市公司财务风险防范研究—以宁波奇精为例 PAGE IV PAGE 61 摘 要 改革开放以来，作为我国经济发展重要推动力量和创业就业的主要渠道的民营制造业，凭借着自身规模小、经营灵活性的优势获得了较快的发展，尤其是证券交易所的成立，许多民营制造业公司纷纷上市，使我国民营制造业实现了飞跃式的发展，民营制造业已然成为我国非公有制经济中重要的组成部分。然而，随着在民营制造业上市公司队伍的不断壮大，这些公司在经营过程中显现的问题也越来越多，尤为突出的就是内部控制的问题，内部控制存在的缺陷也使得这些上市公司的财务风险加大，如何进行财务风险防范是挡在这些民营上市公司向前发展的一座大山。 鉴于此，针对民营制造业上市公司出现的问题，必须深入的进行研究并提出相应的风险防范的对策。本文基于内部控制视角，通过对民营制造业上市公司内部控制在设计上和执行上出现的缺陷，并结合宁波奇精机械股份有限公司的案例分析，来探讨如何从完善内部控制出发，就防范这些上市公司出现的财务风险提出一些有意义的措施，以期对我国民营制造业上市公司的财务风险防范工作有所裨益。 关键词：民营制造业；财务风险；内部控制；防范措施 Abstract Since the reform and opening up, private manufacturing industry, which is an indispensable force for promoting Chinas economic development and the main channel for entrepreneurial employment, has achieved rapid development due to its small scale and operational flexibility, especially the establishment of stock exchanges. Many private manufacturing companies have listed on the market, which has enabled Chinas private manufacturing industry to achieve leap-forward development. Private manufacturing has become an important part of Chinas non-public economy. However, as the ranks of listed companies in the private manufacturing industry continue to grow, the internal control of these companies has become more and more problematic. The shortcomings of internal control have also increased the financial risks of these listed companies. How to prevent financial risks is Blocking a mountain in the development of these private listed companies. in view of the problems arising in private manufacturing listed companies, it is necessary to conduct in-depth research and propose corresponding countermeasures against risk prevention. Based on the internal control perspective, this paper explores the shortcomings in the design and implementation of the internal control of private manufacturing listed companies, and combines the case analysis of Ningbo Qijing Machinery Co., Ltd. to explore how to proceed from perfect internal control. The financial risks of listed companies