英语翻译【摘要】随着全球经济一体化和市场经济的发展,风险管理已逐步引入我国企业特别是上市公司的经营管理中,风险管理的成败

英语翻译
【摘要】随着全球经济一体化和市场经济的发展,风险管理已逐步引入我国企业特别是上市公司的经营管理中,风险管理的成败决定上市公司能否在复杂的市场经济环境中做大做强做优.在上市公司的风险管理中,严格规范的内部审计能以其特有职能发挥积极的防控风险的重要作用.在国外,美国“安然公司”、“世通公司”假账案情浮出水面后,纽约证券交易所新发布“上市公司诚信声明”,进一步强调了上市公司必须建立内部审计制度的要求；在国内,通过近年来银广厦、蓝田、德隆、中航油等案件的陆续发生,尤其是自09年3月发生的华伦掏空事件以来,上市公司的高管层也已认识到,内部审计是上市公司防控经营风险的一大有效手段,建立内部审计是维护上市公司公众形象的一项重要制度.围绕华伦掏空事件前后,随着调查的深入,一段四川金顶尘封的掏空史再度还原：优质资产金蝉脱壳；借道重庆国投；古松其人,嘉华其事；套利连环扣；上市：盛宴还是梦魇?早在2006年国资委发布了《中央企业全面风险管理指引》,以及近期证监委相关政策的出台,“风险管理时代”似乎已经来临,华伦如此一步步陨落掏空,留给我们的思考—--上市公司风险管控任重而道远!
【关键字】上市公司；风险管理；华伦掏空事件

Abstract With the global economic integration and development of market economy,risk management has been gradually introduced a listed company of China's enterprises,especially in the operation and management,risk management,companies can determine the success or failure of a market economy in a complex environment,to do bigger and strong and excellent.在上市公司的风险管理中,严格规范的内部审计能以其特有职能发挥积极的防控风险的重要作用.The listed company's risk management,strictly regulate the internal audit function can play a positive and unique in its prevention and control of the risk of an important role.在国外,美国“安然公司”、“世通公司”假账案情浮出水面后,纽约证券交易所新发布“上市公司诚信声明”,进一步强调了上市公司必须建立内部审计制度的要求；在国内,通过近年来银广厦、蓝田、德隆、中航油等案件的陆续发生,尤其是自09年3月发生的华伦掏空事件以来,上市公司的高管层也已认识到,内部审计是上市公司防控经营风险的一大有效手段,建立内部审计是维护上市公司公众形象的一项重要制度.In other countries,the United States,"Enron","WorldCom" cook the books after the case surfaced,the New York Stock Exchange,new release,"listed company declaration of good faith," which further emphasized the listed companies must establish internal audit system requirements; in the domestic Through recent years,silver Guangsha,Lam Tin,Delong,CAO and other cases have been incidents,particularly since the March 2009 incident occurred in Warren emptied since the senior management of listed companies has also been recognized that the internal a listed company audit is a major business risk prevention and control of an effective means to establish internal audit is to safeguard the public image of a listed company is an important system.围绕华伦掏空事件前后,随着调查的深入,一段四川金顶尘封的掏空史再度还原：优质资产金蝉脱壳；借道重庆国投；古松其人,嘉华其事；套利连环扣；上市：盛宴还是梦魇?Warren hollowed out around the events before and after,as the investigation deepens,the hollowed out section of Sichuan Golden Summit dusty history of the re-reduction:high-quality assets,withdraw its role; route through Chongqing International Trust and Investment; ancient pines of its people,Ka Wah matter; arbitrage chain buckle; Listing:feast or a nightmare?早在2006年国资委发布了《中央企业全面风险管理指引》,以及近期证监委相关政策的出台,“风险管理时代”似乎已经来临,华伦如此一步步陨落掏空,留给我们的思考—--上市公司风险管控任重而道远!As early as 2006,the SASAC issued a "central enterprise-wide risk management guidelines",and the recent introduction of the SFC committee related policies,"Risk Management era" seems to have come,such a step by step,Warren fall of hollowed out,leaving us in our thinking -- - Risk management and control of listed companies long way to go!
【关键字】上市公司；风险管理；华伦掏空事件 【Keywords】 listed company; risk management; Warren emptied events