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作 者:ZHANGShudong
出 处:《外文科技期刊数据库(文摘版)经济管理》2022年第12期056-059,共4页
摘 要:Enterprise merger and reorganization this link as an enterprise internal major business matters, has the very obvious complexity and instability characteristics, which contains the diversification of enterprise development risk, in addition to the basis of business instability characteristics, the enterprise mergers and acquisitions and facing the future management risk, price risk and financial risk and other forms of risk. Based on this background, for enterprise major risks to prevent and resolve, has become the key link to promote the sustainable development of the enterprise, and the enterprise of the internal control system construction as a key part of the risk management, through the construction of good internal control system, also can be in the process of compatible restructuring and strategic combination, effectively prevent enterprise development risk. In this regard, based on the basic overview of enterprise merger and acquisition and internal control, this paper focuses on how to complete the connection of the internal control system under the background of enterprise merger and reorganization.
关 键 词:merger and reorganization internal control practice docking
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