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作 者:陈艳萍[1] 王心怡 赵柳霞 Chen Yanping;Wang Xinyi;Zhao Liuxia
机构地区:[1]厦门国家会计学院
出 处:《财政科学》2020年第5期40-48,共9页Fiscal Science
基 金:院级课题:厦门国家会计学院2020年云顶课题应急项目“新冠疫情对企业内部控制建设的影响与对策研究”。
摘 要:在形势严峻的新冠肺炎疫情中,企业会受到怎样的影响以及又如何有效应对,这已成为目前理论与实务界普遍关注的热点问题。本文通过问卷调查的方式,收集来自不同行业中各类型企业受疫情影响的相关信息,通过分析整理,深入了解企业在新冠肺炎疫情期间所遇到的困难,分析新冠肺炎疫情对不同类型企业不同层面造成的影响,并基于此从企业业务布局、制度设计、信息化建设等方面提出可行的应对措施建议,旨在为企业进一步提高应对此类突发公共卫生事件的能力提供有益参考。At the beginning of 2020,a sudden outbreak of COVID-19 spread across the country.People were forced to self-quarantine at home.Besides,a majority of business entities have to shut down except those which are compulsory for maintaining daily life in case of collective infections.During this pandemic,the global economy has suffered unprecedented and unpredictable crisis.This paper aims to figure out how the enterprises will be affected and what they can do to effectively respond to this scenario.By means of questionnaire survey,318 valid examples from 26 provinces have been collected.After analysis of the impact of COVID-19 on various types of enterprises at different levels,it proposed feasible countermeasures and suggestions through business layout,system design,information construction,etc.so that companies can gain some insights to improve their ability to deal with such public health emergencies.
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