企业财务风险防范及内控管理分析  

Enterprise Financial Risk Prevention and Internal Control

作　　者：王颖[1] 庞莉[1] 

机构地区：[1]西安思源学院,陕西西安710038

出　　处：《商业经济》2015年第12期30-31,93,共3页Business & Economy

摘　　要：我国企业在迅速发展的同时,需要面临极大的风险,企业内控管理和财务风险均属于企业风险管理范畴。企业财务风险集中体现为企业筹资、企业投资、企业运营及企业利益分配等财务活动中存在的企业经营偏离行为,一旦企业难以有效防范和控制财务风险,极可能引发企业财务危机,严重的可能导致企业丧失偿债能力,甚至面临破产困境。企业内控管理是企业采取一定的手段或措施,以实现企业经营目标。企业内控管理和财务风险防范是息息相关的,财务风险防范是目的,内控管理是有效控制手段,想要实现企业持续长远发展,就需要立足企业未来,着眼于企业战略,防范企业财务风险,做好企业内控管理工作,从而实现企业持续健康发展。A Chinese enterprise has to face large risks when it develops rapidly. Internal control and financial risk prevention are in the scope of enterprise risk management. Enterprise financial risks are caused by deviate behavior in financial activities in terms of fund raising, investment, operation and profit distribution. If the financial risks could not be prevented or controlled, the financial crisis may occur. In serious cases, enterprises may lose their debt paying ability or even go bankrupt. Enterprises take internal management by certain approach or measure to achieve the business objective. Internal control and financial risk prevention are closely bound to each other.Financial risk prevention is the target and internal control is an effective approach. Enterprises must take strategies to prevent financial risks so as to realize sustainable development.

关 键 词：企业 财务风险 内控管理 对策 

分 类 号：F230[经济管理—会计学]