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内部控制作为现代企业全面风险管理过程中的一种重要监控手段,对企业防控风险,提高内部管理水平,保证财务信息准确,确保投资者利益具有重要意义。由于内控的缺失,导致安然、帕玛拉特等国外大公司破产,也使中航油等国内知名企业海外投资产生了巨额亏损,引发国企监管危机。在惨痛教训
As an important monitoring measure in the process of comprehensive risk management of modern enterprises, internal control is of great significance for enterprises to prevent and control risks, improve their internal management level, ensure accurate financial information and ensure the interests of investors. Due to the lack of internal control, the bankruptcy of large foreign companies such as Enron and Parmalat also caused a huge loss in the overseas investment of well-known domestic enterprises such as CAO. This caused a crisis of state-owned enterprises supervision. Less painful lesson