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市场的瞬变性与不可准确的预见性,使企业的财务风险成为客观实在,如果不能卓有成效地管理各种财务风险因素的话,势必使企业的未来发展陷入严重的危机境地。企业经营失败,不仅投资者、债权人受到损失,还会引起一系列连锁反应,并可能转化为财政风险。所以加强财务风险管理尤其是预防财务风险的发生非常重要。根据对财务风险的客观成因和主观成因的分析,笔者认为有效的内部控制可以预防财务风险的发生,并提出了几点建立健全的内部控制体系的合理建议。
The market’s transient and inaccurate predictability make the enterprise’s financial risk an objective fact. If the various financial risk factors can not be effectively managed, the future development of the enterprise will inevitably fall into serious crisis situations. Business failure, not only investors, creditors suffered losses, but also cause a series of chain reactions, and may translate into financial risk. Therefore, it is very important to strengthen financial risk management, especially to prevent the occurrence of financial risk. According to the analysis of objective causes and subjective causes of financial risks, the author believes that effective internal control can prevent financial risks and put forward some reasonable suggestions on how to establish a sound internal control system.