共享经济下企业内部控制与风险管理研究

Penglin Li, Yucheng Li
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引用次数: 0

摘要

当前形势下,中国的经济模式已经从过去的个体经济模式转变为共享经济模式。在这样一个时代下,传统的会计已经难以满足大多数企业的发展,会计信息共享促进了企业的快速发展。其中,源头恰恰是共享经济,为中国企业会计信息数据的全面普及提供了条件。本文从共享经济的相关理论和特点入手,将我国企业现有的内部控制制度和风险管理与存在的不足联系起来,分析共享经济对企业内部控制和风险的影响。一方提出了加强内部控制制度、重视风险管理、探索企业未来发展的建议。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Research on Enterprise Internal Control and Risk Management in Sharing Economy
: Under the current situation, China's economic model has changed from the past individual economy to the sharing economy model. Under such an era, traditional accounting has become difficult to meet the development of most enterprises, and accounting information sharing has promoted the rapid development of enterprises. The source, among them, is precisely the sharing economy that provides the conditions for the full popularization of China's corporate accounting information data. This article focuses on the related theories and characteristics of the sharing economy, links the current internal control systems and risk management of Chinese enterprises with their existing deficiencies, and analyzes the impact of the sharing economy on their internal controls and risks. One party put forward suggestions for strengthening the internal control system, attaching importance to risk management, and exploring the future development of the enterprise.
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