Risks and Transmission Mechanism of Entrepreneurship in One‑Person Companies—Based on Risk Management and Internal Control Theory

DOI

10.2991/978-2-38476-611-6_60How to use a DOI?

Keywords

One-person company; Risk management theory; Internal control theory

Abstract

Based on risk management and internal control theories, combined with the latest institutional and policy environment, this paper systematically identifies five core risk dimensions of one-person companies: legal compliance, financial cash flow, operational decision-making, human resources, and credit reputation. It deconstructs the risk transmission mechanism with single shareholders as nodes and public-private property confusion as the path and proposes a risk prevention closed-loop path aligned with new policies. This research enriches the application of the two theories in single-subject entrepreneurship and provides practical guidance for one-person entrepreneurs’ risk control.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 3.0 International License (http://creativecommons.org/licenses/by-nc/3.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Xin Liu
PY  - 2026
DA  - 2026/09/07
TI  - Risks and Transmission Mechanism of Entrepreneurship in One‑Person Companies—Based on Risk Management and Internal Control Theory
BT  - Proceedings of the 2026 12th International Conference on Digital Humanities and Frontiers in Social Sciences (DHFSS 2026)
PB  - Atlantis Press
SP  - 536
EP  - 542
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-611-6_60
DO  - 10.2991/978-2-38476-611-6_60
ID  - Liu2026
ER  -