摘 要
随着社会经济的不断发展,企业经营环境的不确定性日益多样化,企业风险不断积累。在当前的市场经济条件下深入,很多企业面临财务危机。在当前的市场经济条件下深入剖析企业陷入财务危机的原因有助于股东、高管及时提防这些因素,防范于未然。
首先,本论文对有关财务危机的定义、财务危机的主要表现形式、财务危机的防范措施进行概述,据此确立财务危机的防范在一个企业中的重要性,指定相应防范措施的必要性。
其次,在针对财务危机预警、防范方面存在的问题,找出造成财务危机的原因,并从主观、客观的角度去分析解决财务危机预警、防范存在问题的必要性。
再次,在当前我国财务危机预警、防范措施存在的问题的基础上提出针对性的应对策略。
最后,对本论文研究得出当前我国企业财务危机预警、防范措施做出总结。
关键词: 财务危机 财务危机防范措施 华夏幸福 房地产企业
Abstract
In the developed countries, modern internal audit has been developed for half of century and have made great progess. After the event of Enron, it has been more obvious that internal audit is very important. In China, modern internal audit has progressed for more than thirty years. The government has attached huge importance to the development of internal audit. There has been made rapid progress in the practice of internal audit in China. However, there is still a large gap between the levels of the developed countries. This makes us have to summarize the current situation of the development of internal audit in our country? What is the way out?
First, this thesis reviews the current situation of internal audit and the literature of development orientation. Therefore, it is of great theoretical significance and policy significance to establish the reality and development of internal audit in China.
Second, the problem of internal audit in China, identify the causes of internal audit problems, the necessity of solving the problem of internal audit in China from the perspective of subjective analysis.
Third, based on the analysis of internal audit problems in China, in order to further advance the development of internal audit in China, four suggestions are put forward.
Finally, this thesis gives a summary of the reality and development of internal audit in China and the future.
Key words: Internal audit Development orientation Outlet