基于内部控制视角的我国中小板上市公司财务风险控制的研究.pdf

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1、ABSTRACTReformandopeningup，especiallyaftertheaccessiontotheWTO，withfurtherdeepencooperationwithforeigntrade，theincreasinglyperfectmarketeconomysystem，allkindsofenterprisesarealsorapidriseandgrowing，ourcountryeconomyinthiscasehasrealizedtherelativelyhighspeedofdevelopment.Butatthesameti

2、me，someenterprisesintheprocessofrapidascensionhasnocontroloveritsfinancialriskeffectively，whichisincrisisandevenleadtobankruptcycaseisnotafew(caoincidentin2004，sanlumilkpowderincidentin2008，huaxiasecurities，etc.).Smallandmedium-sizedboardsoflistedcompaniesinourcountryinrecentyearstheco

3、ntinuousdevelopmentandplaysamoreandmoreimportantrole，however，asmentionedabove，smallandmedium-sizedboardsoflistedcompaniesintheprocessofdevelopmentisalsofacingahugefinancialrisk.Therefore，howtostrengthentheircontroloffinancialrisk，thusinthefiercemarketcompetitioncontinuetosurviveandgain

4、afoothold，smallandmedium-sizedboardsoflistedcompaniesarefacingaproblemtobesolved.Goodinternalcontrolmechanismplaysanimportantroleinthedevelopmentofenterprises，accordingtopreviousresearchhasfoundthattheenterpriseisdifficulttocontrolfinancialriskisoftenbecausethedefectoftheinternalcontro

5、lmechanism.Therefore，toperfecttheinternalcontrolmechanismtoimprovethelevelofenterprisefinancialriskcontrolisofgreatsignificance.Inthispaper，byadoptingthecombinationofempiricalandnormativeresearchmethods，firstintroducedtheresearchbackground，researchideasandresearchresultsbothathomeandab

6、road，andthentocontrolthefinancialriskoftheoreticalbasis，basedontheinternalcontroltheory，andthenselectfinancialriskmeasure(financialleveragecoefficient)andthesmallandmedium-sizedboardlistedcompanyinternalcontrolevaluationindex(whetherequitybalancedegree，chairmanandgeneralmanagerconcurre

7、ntly，theproportionofindependentdirector，executivepay，asrelatedtotheannualreportifthereisacorrespondingriskwarningandresponse，whethertodisclosetheannualexpectedincomeandcost，whethertheeffectivebudgetcontrol，whethertheeffectiveperformanceevaluation，theboardofdirectorsmeetingtimes，wheth