CAJ | 학술논문

国家五部委2010年4月26日联合发布的《企业内部控制配套指引》从业务层面重点阐释了风险评估、控制活动、信息与沟通和内部监督等要素内容,控制重点是企业业务层面的经营风险和财务风险。风险管理已经成为企业当前最重要的课题之一,财务管理是企业风险管理的重中之重。本文就煤炭企业财务风险的成因及当前所面临的财务风险进行分析,并提出相应的管理对策。
국가오부위2010년4월26일연합발포적《기업내부공제배투지인》종업무층면중점천석료풍험평고、공제활동、신식여구통화내부감독등요소내용,공제중점시기업업무층면적경영풍험화재무풍험。풍험관리이경성위기업당전최중요적과제지일,재무관리시기업풍험관리적중중지중。본문취매탄기업재무풍험적성인급당전소면림적재무풍험진행분석,병제출상응적관리대책。
＂Enterprises Internal Control Supporting Guidelines＂ No.6 to No.18 joint published by state five ministries and commissions on April 26,2010 focused on interpretation of elements of content such as risk assessment,control activities,information and communication,and internal oversight,etc.,from a business level,control focused on operation risk and financial risk of enterprises business level.Risk management has been one of the most important current subject of enterprises,financial management is a top priority of the enterprise risk management.The paper has analyzed the causes of financial risks of coal enterprises and the financial risks faced by current and also proposed corresponding management countermeasures.