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内部控制是保证现代企业健康、稳定发展的有效措施,其重要性在现代企业的管理中不可替代。特别是随着我国市场经济的逐渐深入发展与完善,现代企业日益扩大生产经营规模,并积极参与国际市场竞争的同时。中国经济发展进入新常态,经济持续低迷状态的呈现,我国企业所面临的市场风险大环境越来越激烈,健全的、完善的内部控制体制将对有效防范企业经营风险有着极为重要的作用。面对纷繁复杂的市场环境,我国企业应根据自身实际情况,加强内部控制、风险控制,努力打造一个具有核心竞争力的现代化的企业,构建基于财务风险管理的内部控制体系,为促进企业的发展奠定基础,本文将站在财务风险管理的基础上,对企业内部控制体系的构建提供有价值的参考,以期为促进企业的健康、持续、稳定发展奠定基础。
Internal control is an effective measure to ensure the healthy and steady development of modern enterprises, and its importance is irreplaceable in the management of modern enterprises. Especially with the gradual deepening development and improvement of the market economy in our country, the modern enterprises have been expanding the scale of production and management and participating in the international market competition at the same time. China’s economic development has entered a new normal and the economic downturn has presented an increasingly fierce market risk environment for Chinese enterprises. A sound and complete internal control system will play an extremely important role in effectively preventing business risks. Faced with complicated market environment, Chinese enterprises should strengthen their internal control and risk control according to their actual conditions, strive to build a modern enterprise with core competitiveness, and build an internal control system based on financial risk management so as to promote the development of enterprises Based on the financial risk management, this article will provide valuable reference for the construction of internal control system in order to lay the foundation for the healthy, sustained and stable development of the enterprise.