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1、财务预警系统的应用与完善内部控制制度相结合。财务预警是以真实准确的内外部信息资料为基础的,严密的内部控制措施既能保证企业资产的安全完整,又能为预警提供准确的第一手资料。良好的内部控制制度应具备法人治理结构完善、组织建设权责分明、交易处理程序适当、信息记录真实等内容。2、根据我国证券市场的实际完善上市公司财务预警系统。现有的预警模型大都是在借鉴国外模式的基础上,根据上市公司的资料进行统计计算得出的,具有一定的局限性。我国应根据实际情况研究适用于本土公司的财务预警系统,不断
1. The application of the financial early warning system is combined with the improvement of the internal control system. Financial pre-warning is based on real and accurate internal and external information and information. Strict internal control measures not only ensure the safety and integrity of corporate assets, but also provide accurate first-hand information for early warning. A good internal control system should have such features as a sound corporate governance structure, clear organization and responsibilities, proper transaction processing procedures, and true information records. 2. According to the actual situation of China’s securities market, improve the financial warning system of listed companies. Most of the existing early-warning models are based on foreign models. Based on the statistics of listed companies, they have certain limitations. China should study the financial early warning system applicable to local companies based on actual conditions.