企业风险管控审计方略  

Tactics for Risk Management and Auditing Methods of Enterprises

作　　者：李京革 

机构地区：[1]平顶山天安煤业股份有限公司审计处,河南平顶山467000

出　　处：《煤炭经济研究》2014年第4期79-82,共4页Coal Economic Research

摘　　要：以中外合资企业风险管控审计为例,对中外合资企业存在的重大风险点进行探索与研究,着重对外方投资者采用以合资为名,而不考虑合资企业是否亏损,仅以卖设备和原材料、控制工厂的采购与销售,中方变相成为其加工厂,通过在合资企业外部,实现其利润的做法,致使国有资产存在重大合资风险的问题进行了剖析。提示了企业进行风险管控审计的重要性和紧迫性,在此基础上探索了企业风险管控审计的方法、内容、对策。Based on the risk management and auditing of Sino-foreign joint venture as a case, a discovery and study was conducted on the important risks existed in the Sino-foreign joint ventures. Emphasized on the foreign investor with the joint venture as the name, no consideration of the joint venture whether or not would be loss and only to sell its equipment and raw material and to control the purchase and sales of the joint venture, the Chinese partner became the processing plant of the foreign partner. The foreign partner would have its profits from the external of the joint venture. The paper analyzed the important joint venture risks existed in the state-owned assets. The paper pointed out the importance and urgency of the enterprises to conduct the risk management and auditing. Based on the circumstances, the paper discovered the method, content and countermeasures of the enterprise＇s risk management and auditing.

关 键 词：风险管控 审计方法 内容 对策 

分 类 号：F239.45[经济管理—会计学]