金融危机应对与上市公司内部控制：基于航空业的研究

由美国次贷危机演化而成的国际金融危机严重冲击着全球资本市场，对中国企业产生影响。作为典型的强周期性行业，航空业受到了严重的影响。本文结合我国内部控制规范的发展历程，重点分析了金融危机对我国航空企业的影响，揭示了其在金融危机的冲击下凸显的一些问题，并对其内部控制提出了相应的建议和对策。本文认为航空业企业应该从战略上建立完善的风险管理和内部控制系统，实行全面预算，节省开支，并加强对筹资和金融衍生工具的专项内部控制，增强企业抵御风险的能力。

Financial Crisis Countermeasures and Internal Controls of Listed Companies:Analysis of the Aviation Industry

The sub - prime crisis originated in US shocked the global capital markets, and influenced China' s enterprises. As a typical pro - Cyclical industry,the aviation industry was severely affected during the financial crisis. This article focuses on the effect of financial crisis on China' s aviation enterprises combined with the development of China' s internal control instructions,reveals some issues highlighted and put forward some policy measures to enhance internal controls. The aviation industry should establish a sound risk management and internal control systems strategically,implement comprehensive budget,reduce cost, and strengthen specific internal controls of financing and financial derivatives, enhance its ability to resist risks.