电力企业内部控制与财务风险管理研究
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摘要
从内部控制与财务风险的概念入手,简要阐述了两者之间的关系,并针对现阶段内部控制在财务风险管理应用中的常见问题进行了系统分析,认为传统的内部控制制度无法满足新时期市场经济的发展需求;风险管理意识不足,管理部门重业务、轻管理;缺乏健全且完善的监管机构,内部审计监管工作独立性相对较差。提出了强化财务监督管理工作,完善内部控制制度,采用多元化的风险管理手段等优化策略,希望能够为相关从业人员提供参考。
Starting from the concepts of internal control and financial risk,this paper briefly expounds the relationship between them,and systematically analyses the common problems in the application of internal control in financial risk management at the present stage. It holds that traditional internal control system can not meet the development needs of market economy in the new period,which lacks the awareness of risk management,lacks a sound and perfect supervisory authority,and internal audit supervision has been relatively poor in independence. It puts forward some optimization strategies,such as strengthening financial supervision and management,perfecting internal control system and adopting diversified risk management means,in the hope of providing reference for relevant practitioners.
Starting from the concepts of internal control and financial risk,this paper briefly expounds the relationship between them,and systematically analyses the common problems in the application of internal control in financial risk management at the present stage. It holds that traditional internal control system can not meet the development needs of market economy in the new period,which lacks the awareness of risk management,lacks a sound and perfect supervisory authority,and internal audit supervision has been relatively poor in independence. It puts forward some optimization strategies,such as strengthening financial supervision and management,perfecting internal control system and adopting diversified risk management means,in the hope of providing reference for relevant practitioners.
引文
[1]窦爱梅.基于内部控制的电力企业全面风险管理研究[J].管理观察,2017,(34):32-33.
[2]李春红.从风险管理的角度分析电力企业内部控制[J].纳税,2018,(21):20-21.
[3]曾发生.基于风险管理的电力企业内部控制体系[J].中国民商,2018,(04):35-36.
[4]陈云裳.电力企业财务风险内部控制[J].通讯世界,2017,(22):188.
[5]苏素影.电力企业内部控制体系构建及实施要点[J].中国国际财经(中英文),2017,(20):68-69.
[6]何光军.电力企业内部控制制度之我见[J].财会月刊,2004,(16):69-70.
[7]鲁巍.电力企业内部控制存在的问题及完善措施[J].行政事业资产与财务,2018,(22):50-51.
[8]陈晓芳.电力企业内部控制成本存在的问题与应对策略[J].商业故事,2017,(07):85-86.
[9]胡静.浅论电力企业内部控制体系的建立和完善[J].江西电力,2015,(02):28-29.
[10]赵磊.电力企业内部控制评价与管理[J].现代经济信息,2014,(16):12-13.
[2]李春红.从风险管理的角度分析电力企业内部控制[J].纳税,2018,(21):20-21.
[3]曾发生.基于风险管理的电力企业内部控制体系[J].中国民商,2018,(04):35-36.
[4]陈云裳.电力企业财务风险内部控制[J].通讯世界,2017,(22):188.
[5]苏素影.电力企业内部控制体系构建及实施要点[J].中国国际财经(中英文),2017,(20):68-69.
[6]何光军.电力企业内部控制制度之我见[J].财会月刊,2004,(16):69-70.
[7]鲁巍.电力企业内部控制存在的问题及完善措施[J].行政事业资产与财务,2018,(22):50-51.
[8]陈晓芳.电力企业内部控制成本存在的问题与应对策略[J].商业故事,2017,(07):85-86.
[9]胡静.浅论电力企业内部控制体系的建立和完善[J].江西电力,2015,(02):28-29.
[10]赵磊.电力企业内部控制评价与管理[J].现代经济信息,2014,(16):12-13.