JT集团财务风险内部制约体系构建和实施

【Abstract】wWw.shuoshilunwen.com Prevention and control of enterprise financial risk is the basis for enterprise survival and development, so, to analyze enterprise financial risk by using scientific methods and to propose specific solutions is very important for business development . This paper describes the main current risk analysis, evaluation and internal control theory and methods, then combines with actual work, adopts many ways such as financial statements analysis and sustainable growth analysis, conducted a comprehensive analysis and evaluation on the JT Group financial risk, based on COSO internal control framework and risk management theory, using economics, investment, management science and other theoretical knowledge, built the internal control system of a company’s financial risk. Finally against the financial risk for enterprises, propose a series of internal controls from a strategic, management and implementation aspects to prevent financial risks. The main conclusions obtained by the paper include:To establish the internal control system of financial risk is a core part of the internal control system, and is an important component of internal control level of the each business, it is very essential for enterprise development. By analyzing, JT Group facing major financial risks are divided into: debt risk; financial risk; investment risk; asset quality risk; cost-competitive risks; internal control risk. JT Group follows the principle of combining the COSO internal control framework and enterprise risk management framework, completed the building of organizational system of financial risk internal control and management system. Developed JT Group’s implementation strategies of financial risk internal control activities, obtained a conclusion that: the establishment of the financial risk management system of internal controls can significantly reduce corporate financial risk, reduce costs, improve asset quality, oid business risks and improve enterprise efficiency.Although these conclusions are derived for the JT Group, but about the implementation of our internal control system of the domestic enterprise groups, it is a referential and practical help for the establishment of the internal control system to prevent the financial risk.