【摘要】 内部控制对于规范企业投资风险控制、加强管理审计、强化投资风险效果具有重要作用,对企业投资风险管理进行内部控制意义重大。新形势下,企业应依据自身规模和条件构建适用于本企业发展的内部控制体系,要加快落实体系建成前的计划、调研、分析和设计等制定工作,形成良好的外部环境并健全管理制度以有利于体系的执行,并对其设计合理性与执行有效性进行检验,从而形成健全的内部控制机制的制度化管理方法,加强企业的风险管理水平,促进其健康有序发展。更多还原

【Abstract】 Internal control is important to enterprises in managing investment risks as it plays a key role in regulating investment risk control, intensifying audit, and enhancing investment risk effect. Enterprises should build internal control systems suitable to their own scale and conditions by means of planning, research, analysis and design. A favorable external environment and sound management system should be established for the smooth running of the system. And the rationality and effectiveness of the system should be tested. In this way, sound risk control systems could be built for enhancing risk control and the healthy growth of enterprises.更多还原