内部控制下企业诚信风险控制的深度思考  

Deep Thinking on Enterprise Credit Risk Control under Internal Control

作　　者：李博 陈永清 李毅心[2] 张同建[2] LI Bo;CHEN Yong-qing;LI Yi-xin;ZHANG Tong-jian(Finance Department of Leshan Normal University,Leshan 614004,China;School of Management,Jiangsu University,Zhenjiang 212013,China)

机构地区：[1]乐山师范学院财务处,乐山614004 [2]江苏大学管理学院,镇江212013

出　　处：《价值工程》2019年第32期5-7,共3页Value Engineering

基　　金：四川微银通商务咨询有限公司委托课题：金融公司融资诚信风险及对策研究

摘　　要：我国企业诚信风险在日渐增大,而内部控制是企业诚信风险治理的基本策略。在内部控制的基础上,企业诚信风险控制应做深度的思考,密切关注到我国政治、经济、文化环境的特征及变化,而不能仅仅局限于内部控制本身。The risk of corporate integrity in China is increasing, and internal control is the basic strategy for corporate integrity risk management. On the basis of internal control, corporate integrity risk control should be deeply thought out, pay close attention to the characteristics and changes of China's political, economic and cultural environment, and not just limited to internal control itself.

关 键 词：内部控制 企业诚信风险 公司治理 社会成本 外部监督 

分 类 号：F272.3[经济管理—企业管理] F406.7[经济管理—国民经济]