摘要:企業的生產經營時刻面臨著財務風險，而財務風險會給企業帶來虧損。企業需要建立財務風險控制體系，來提高自身的風險控制能力。本論文以新鹽紡公司為具體的研究對象，主要通過文獻研究法、系統研究法、數理統計法，還有理論結合實際的方法，來對公司財務風險控制有效性進行研究。本文首先簡單地闡述了財務風險和內部控制理論，概括了目前企業財務風險及內部控制的相關理論的研究現狀。接著對新鹽紡公司財務風險控制的現狀進行分析，研究發現新鹽紡公司在企業內部人才制度、風險評估意識、財務指標分析，財務風險控制活動、財務風險控制監督機制方面都存在問題。

　　　通過論文的分析，發現該公司雖然建立了一套財務風險控制制度，但是沒有什么實際效果，也沒有發揮應有的作用。針對以上問題，作者提出建立健全財務風險控制預警體系，加強內部審計制度的建議。建立客戶的信用管理體系，以及運用財務指標對財務風險進行評估。作者提出的這些建議有助于提高公司的經濟效益。

關鍵詞 風險控制；財務風險；內部控制

Abstract:The production and operation of enterprises always faces financial risk, and financial risk brings loss. Companies need to establish financial risk control system to improve their risk 

control capabilities. Let’s start with the new salts spinning company in thesis. We mainly use literature research, systematic approach and mathematical statistics to study the effectiveness of the financial risk control. This article first briefly describes the financial risks and internal control theory, and summarizes the related theoretical of current corporate’s financial risk and internal control. Then, we analyze the present situation of the financial risk of the new salt spinning company. The study found that the new salt spinning company had some problems in internal talent system, awareness of risk assessment and financial indicators, financial risk control activities and oversight mechanisms.

    There is no actual effect in it when the company developed its own financial risk control system by the analysis of the study. And it did not work. To solve the above problem, the author propose to establish a financial risk control and early warning system. The company has to strengthen the internal audit system and build the credit management system of customer. As well as the analysis of financial indicators. All these proposals will help boost profits.

Keywords  risk control  financial risk  internal control