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内部控制制度是企业内部各职能部门在处理经济业务时相互联系、相互制约的一套内部管理制度。近年来由于企业经营情况的变化,尤其是内部经营机制的转换,使内控制度出现了一些新的问题和薄弱环节。为适应目前企业经营与管理的需要,笔者认为加强内控制度应从下列两方面入手。 1.要转变观念,健全完善内控制度。在目前企业内部经营机制转换过程中,既要注意旧制度已冲破,新制度不完善的问题,又要克服搞活企业经营
The internal control system is an internal management system in which each functional department within an enterprise communicates with and controls each other when dealing with economic operations. In recent years, due to changes in business operations, especially the transformation of internal management mechanisms, new problems and weak links have emerged in the internal control system. In order to meet the current needs of business management and management, the author believes that strengthening internal control should start with the following two aspects. 1. It is necessary to change concepts, improve sound internal control system. In the process of transition of internal management mechanisms of enterprises, it is necessary to pay attention to the problems that the old system has broken through and the new system is imperfect, and we must overcome the invigoration of enterprise operations.