摘要：在競爭日益激烈的市場環境下，各行各業都面臨著越來越復雜的經營風險。財務風險是企業財務活動中客觀存在的因素，是市場經濟條件下企業資金運動的必然產物。每個企業都需要建立適合自己的財務風險控制體系，盡可能的減少財務風險的發生。

　　　本文選擇蘇州凈化設備有限公司財務風險控制體系存在的問題作為研究的對象，運用文獻研究法、案例研究法、歸納演繹法、COSO內部控制等方法，從公司財務控制存在的主要問題入手，對如何構建財務風險的控制體系進行分析和研究。首先，本文對財務風險和內部控制的概念進行了簡述，了解國內外關于財務風險相關理論的研究現狀；接著對蘇州凈化設備有限公司的財務風險的現狀進行分析，然后找出蘇州凈化設備有限公司的財務風險控制體系中存在的問題，研究發現公司的管理文化不清楚、工作人員自身方面存在不足、治理結構不完善、制定的公司目標不明確、對公司的財務指標沒有進行計算，在財務風險的控制活動、信息溝通和監督方面都存在著嚴重的問題。并且提出了相應了解決方案：對公司財務風險的內部環境進行改進，制定了明確了公司目標，運用財務指標對公司的財務風險進行評估，加強籌資、投資和應收賬款的管理，對公司的財務風險信息進行實時監督和控制。

關鍵詞 財務風險；內部控制；控制體系

Abstract：In the increasingly competitive market environment, all walks of life are faced with the increasingly complex operating risk. Financial risk is the objective existence factor in enterprise financial activity and the inevitable outcome of the enterprise capital movement under condition of market economy. Every enterprise all need to set up suitable financial risk control system, to reduce the occurrence of financial risk as far as possible.

　　　This paper choose the existing problems in the financial risk control system in Suzhou purification equipment Co.Ltd as the research object, Using literature research, case method ,inductive deductive method and the COSO internal control methods and so on. Starting from the subsistence main problems of corporate financial control and studying on how to build a financial risk control system.

　　　At first, this article makes a brief introduction on the concept of financial risk and internal control, to understand the research status of relevant theories in domestic and foreign about financial risk. Secondly , this article analyses the present situation of the financial risk about Suzhou purification equipment Co. Ltd. and then find the existing problems in the financial risk control system in Suzhou purification equipment Co.Ltd. The study found that the company management culture is not clear. Staff have their own shortcomings ,the governance structure is imperfect ,company's target is not clear and the company's financial indicators don't have to calculate. There are having serious problems of information communication and supervision in the financial risk control activities. For this, we put forward the corresponding solutions which is to improve the internal environment of company financial risk , make and clear the company's target, use financial indicators to evaluate the financial risk of the company, strengthen the investment , financing and receivable management ,to monitor and control the financial risk information of the company in time.

Keywords  financial risks  internal control  control system