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内部控制是实现现代企业管理的重要组成部分,也是企业生产经营活动赖以顺利进行的制度基础。随着社会主义市场经济的建立和逐步完善,市场竞争日趋激烈,为了增强企业在市场中的竞争实力,提高企业的经济效益,企业必须强化其内部控制制度。从内部控制理论分析入手,通过剖析相关方面对内部控制建设的影响,提出从整体上提高国有企业内部控制水平,除企业管理当局外,还需要作为出资人和监管人的政府和会计师事务所(或管理咨询公司)等方面的共同努力。
Internal control is an important part of modern enterprise management and also the basis of the system on which the production and business activities of enterprises are carried out smoothly. With the establishment and gradual improvement of the socialist market economy, the market competition is becoming fiercer and fiercer. Enterprises must strengthen their internal control systems in order to enhance the competitiveness of enterprises in the market and increase their economic efficiency. Beginning with the analysis of internal control theory, by analyzing the impact of relevant aspects on the construction of internal control, we propose to improve the internal control level of state-owned enterprises as a whole. In addition to the corporate management authorities, government and accounting firms (investors and regulators) Or management consulting firm) and other aspects of the joint efforts.