论文部分内容阅读
企业内部控制在整个企业管理过程中扮演着十分重要的角色。随着当前社会主义市场经济体制的不断完善,企业之间的竞争日趋激烈,当前各企业内部控制的主体工作内容也在不断地拓展与延伸,逐渐趋向于复杂化、多元化及现代化。虽然当前我国部分企业已经确立了科学、合理的内部控制体系,但整体而言,并不够完善,致使其内部控制实效性并未明确体现。本文主要分析了当前企业内部控制失效的原因,并探讨了其改进措施,旨在提升企业内部控制的效率,发挥其实效性作用为企业发展奠定良好的基础。
Enterprise internal control plays an important role in the whole process of enterprise management. With the continuous improvement of the current socialist market economic system and increasingly fierce competition among enterprises, the current work of the internal control of enterprises is also constantly expanding and extending, gradually becoming more complex, diversified and modern. Although some enterprises in our country have established a scientific and reasonable internal control system at present, overall they are not perfect enough so that the effectiveness of internal control is not clearly reflected. This paper mainly analyzes the reasons for the failure of internal control of enterprises and discusses the improvement measures aimed at improving the efficiency of internal control and giving play to its actual effect to lay a good foundation for the development of enterprises.