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上市公司建立健全以全面风险管理为基础的企业内控体系势在必行。公司的董事会、管理层应正确认识实施内控体系是有助于企业管理当局防范经营和管理风险、提升公司治理水平。本文针对上市公司施行内控规范过程中,企业层面、和财务管理工作中应注意的问题提出了合理对策。
Listed companies to establish and improve a comprehensive risk management based on the internal control system is imperative. The company’s board of directors and management should correctly understand the implementation of the internal control system is conducive to corporate governance authorities to prevent business and management risks and enhance the level of corporate governance. This article puts forward a reasonable countermeasure for the listed companies to implement the internal control standardization process, the enterprise level, and the issues that should be paid attention to in the financial management work.