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目前我国一些林业企业内部控制薄弱,管理松弛日渐明显,转变林业企业的经营机制与管理体制、建立科学而完善的企业内部控制制度、构建与市场经济发展要求相适应的管理规范体系,是我国林业企业改革的目标与方向。研究内部控制的理论与实务已经成为了林业企业最紧迫的议题之一。分析了林业企业的内部控制的现状及成因,并提出完善林业企业内部控制制度的建议。
At present, some of the forestry enterprises in our country have weak internal control and slackening of management. It has become obvious that changing the operating mechanism and management system of forestry enterprises, establishing a scientific and perfect internal control system and building a management norms system that is compatible with the requirements of the market economy development is the key to our country’s forestry The goal and direction of enterprise reform. Studying the theory and practice of internal control has become one of the most pressing issues for forestry enterprises. Analyzes the status quo and causes of the internal control of forestry enterprises and puts forward suggestions on how to perfect the internal control system of forestry enterprises.