我国中小企业内部控制存在的问题及对策研究以安吉兴华电力管道股份有限公司为例.docxVIP

我国中小企业内部控制存在的问题及对策研究 以安吉兴华电力管道股份有限公司为例 摘要 美国安然事件发生之后，公众开始认识到内部控制的重要性。萨班斯法案的出台为内部控制的进行提供了依据，2008年我国发布了《企业内部控制基本规范》，这标志着我国的内部控制开始迈向规范化、强制化。到现在为止我国大多数上市公司都对公司内部控制进行了优化或者重塑，但是我国的非上市公司特别是很多中小企业对内部控制的认识还不足。随着我国经济的快速发展，综合国力的稳步提升，特别是进入到新世纪以来我国企业也得到了快速的发展，但是在快速发展的背后也导致企业所需要面临的风险不断提高，本文就主要针对我国企业的风险管理以及企业的内部控制进行了全面的分析研究，首先从企业的财务风险以及企业的内部控制的概念入手，分析了我国企业内部控制当中面临的风险问题，我国企业的风险管理意识较为淡薄，企业的风险控制体系不够完善等等问题，并且针对发现的问题提出了相应的解决措施和管理意见，希望能推动我国企业的发展，提高企业内部控制水平的提升，有助于发挥企业内部管理以及风险管理的同时性和协同性。 关键词：企业；风险管理；内部控制；研究分析 Abstract after the Enron incident, the public began to realize the importance of internal control. The introduction of Sarbanes Act provides the basis for the internal control. In 2008, China issued the basic norms of enterprise internal control, which marks that Chinas internal control began to move towards standardization and enforcement. Up to now, most of the listed companies in our country have optimized or reshaped their internal control, but the non listed companies in our country, especially many small and medium-sized enterprises, do not know enough about internal control. With the rapid development of Chinas economy and the steady improvement of the comprehensive national strength, especially in the new century, Chinese enterprises have also been developing rapidly, but the rapid development has also led to the continuous improvement of the risks that enterprises need to face. This paper mainly focuses on the risk management of Chinese enterprises and the internal control of enterprises. First of all, from the perspective of enterprises Starting with the concept of financial risk and internal control of enterprises, this paper analyzes the risk problems faced in the internal control of enterprises in China, such as the weak awareness of risk management of enterprises in China, the imperfect risk control system of enterprises, etc., and puts forward corresponding solutions and management opinions for the problems found, hoping to promote the development of enterprises in Ch