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制造企业内部控制是制造企业梳理各项业务流程,评估各业务环节风险点,进行控制活动建设的循环往复提升的过程。财务风险主要是制造企业负债形成的还本付息硬性压力。财务风险是内部控制建设需要防范的风险之一,需要制造企业充分认识二者之间的关系与存在的问题,并采取有效措施,实现制造企业内部控制与财务风险管理的双重提升。本文在概述制造企业内部控制与财务风险的基础上,阐明了制造企业内部控制与财务风险管理存在的主要问题,在此基础上,提出了加强制造企业内部控制与财务风险管理的主要措施。
The internal control of manufacturing enterprises is the process of manufacturing enterprises combing various business processes, assessing the risk points of various business links and carrying out the cyclic reciprocating improvement of the control activities. Financial risk is mainly due to the rigid pressure on the debt service of the manufacturing enterprises. Financial risk is one of the risks that need to be prevented in the construction of internal control. It is necessary for manufacturing enterprises to fully understand the relationship and existing problems between the two and to take effective measures to achieve double improvement of internal control and financial risk management in manufacturing enterprises. On the basis of summarizing the internal control and financial risk of manufacturing enterprises, this paper expounds the main problems existing in the internal control and financial risk management of manufacturing enterprises, and on this basis, puts forward the main measures to strengthen the internal control and financial risk management of manufacturing enterprises.