摘 要
随着经济全球化和市场竞争加剧，企业面临的财务风险日益复杂，内部控制与财务风险管理的协同机制成为提升企业治理水平的关键议题。本研究旨在探讨企业内部控制与财务风险管理之间的互动关系及其协同效应，以期为企业优化资源配置、降低风险提供理论支持与实践指导。研究采用定性分析与定量建模相结合的方法，通过构建内部控制质量评价体系和财务风险评估模型，对两者的协同作用进行实证检验。基于对我国上市公司2015年至2022年的面板数据的分析，结果表明，内部控制的有效性显著降低了企业的财务风险，并通过信息透明度和决策效率的提升促进了风险管理能力的增强。此外，研究发现内部控制与财务风险管理的协同程度越高，企业的经营绩效越稳定，抗风险能力也越强。
关键词：内部控制 财务风险管理 协同效应
Abstract
With the intensification of economic globalization and market competition, the financial risks faced by enterprises are increasingly complex, and the coordination mechanism of internal control and financial risk management has become a key issue to improve the level of corporate governance. The purpose of this study is to explore the interaction and synergistic effect between enterprise internal control and financial risk management, in order to provide theoretical support and practical guidance for enterprises to optimize resource allocation and reduce risks. The study uses the combination of qualitative analysis and quantitative modeling to construct the internal control quality evaluation system and the financial risk assessment model. Based on the analysis of the panel data of China's listed companies from 2015 to 2022, the results show that the effectiveness of internal control significantly reduces the financial risk of enterprises, and promotes the enhancement of risk management ability through the improvement of information transparency and decision-making efficiency. In addition, the study found that the higher the coordination degree between internal control and financial risk management, the more stable the business performance of the enterprise, and the stronger the ability to resist risks.
Keyword:Internal Control Financial Risk Management Synergy Effect
目 录
1绪论 1
1.1企业内部控制与财务风险管理的研究背景 1
1.2协同机制研究的意义与价值 1
1.3国内外研究现状综述 1
1.4研究方法与技术路线 2
2企业内部控制与财务风险管理的理论基础 2
2.1内部控制的基本概念与框架 2
2.2财务风险管理的核心要素分析 3
2.3协同机制的理论内涵与特征 3
2.4内部控制与财务风险管理的关联性探讨 4
2.5理论框架构建与验证 4
3企业内部控制与财务风险管理的协同模式分析 4
3.1协同模式的设计原则与目标 5
3.2基于流程视角的协同路径分析 5
3.3数据驱动下的协同机制优化 6
3.4不同类型企业的协同模式比较 6
3.5案例分析 6
4企业内部控制与财务风险管理的实施策略与效果评估 7
4.1协同机制实施的关键步骤与保障措施 7
4.2风险预警体系在协同机制中的作用 7
4.3内部控制有效性评价指标体系构建 8
4.4财务风险管理绩效评估方法研究 8
4.5实证研究 9
结论 9
参考文献 11
致谢 12
随着经济全球化和市场竞争加剧，企业面临的财务风险日益复杂，内部控制与财务风险管理的协同机制成为提升企业治理水平的关键议题。本研究旨在探讨企业内部控制与财务风险管理之间的互动关系及其协同效应，以期为企业优化资源配置、降低风险提供理论支持与实践指导。研究采用定性分析与定量建模相结合的方法，通过构建内部控制质量评价体系和财务风险评估模型，对两者的协同作用进行实证检验。基于对我国上市公司2015年至2022年的面板数据的分析，结果表明，内部控制的有效性显著降低了企业的财务风险，并通过信息透明度和决策效率的提升促进了风险管理能力的增强。此外，研究发现内部控制与财务风险管理的协同程度越高，企业的经营绩效越稳定，抗风险能力也越强。
关键词：内部控制 财务风险管理 协同效应
Abstract
With the intensification of economic globalization and market competition, the financial risks faced by enterprises are increasingly complex, and the coordination mechanism of internal control and financial risk management has become a key issue to improve the level of corporate governance. The purpose of this study is to explore the interaction and synergistic effect between enterprise internal control and financial risk management, in order to provide theoretical support and practical guidance for enterprises to optimize resource allocation and reduce risks. The study uses the combination of qualitative analysis and quantitative modeling to construct the internal control quality evaluation system and the financial risk assessment model. Based on the analysis of the panel data of China's listed companies from 2015 to 2022, the results show that the effectiveness of internal control significantly reduces the financial risk of enterprises, and promotes the enhancement of risk management ability through the improvement of information transparency and decision-making efficiency. In addition, the study found that the higher the coordination degree between internal control and financial risk management, the more stable the business performance of the enterprise, and the stronger the ability to resist risks.
Keyword:Internal Control Financial Risk Management Synergy Effect
目 录
1绪论 1
1.1企业内部控制与财务风险管理的研究背景 1
1.2协同机制研究的意义与价值 1
1.3国内外研究现状综述 1
1.4研究方法与技术路线 2
2企业内部控制与财务风险管理的理论基础 2
2.1内部控制的基本概念与框架 2
2.2财务风险管理的核心要素分析 3
2.3协同机制的理论内涵与特征 3
2.4内部控制与财务风险管理的关联性探讨 4
2.5理论框架构建与验证 4
3企业内部控制与财务风险管理的协同模式分析 4
3.1协同模式的设计原则与目标 5
3.2基于流程视角的协同路径分析 5
3.3数据驱动下的协同机制优化 6
3.4不同类型企业的协同模式比较 6
3.5案例分析 6
4企业内部控制与财务风险管理的实施策略与效果评估 7
4.1协同机制实施的关键步骤与保障措施 7
4.2风险预警体系在协同机制中的作用 7
4.3内部控制有效性评价指标体系构建 8
4.4财务风险管理绩效评估方法研究 8
4.5实证研究 9
结论 9
参考文献 11
致谢 12
