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内部控制是加强企业内部管理、实现企业效率提高和保障企业财产安全的重要保障,也是实现企业经营目标和获取经济利润的重要手段。作为企业内部管理与监督的重要内容,是提高企业市场竞争力的重要手段,也是企业应对市场挑战与市场风险的需求。因此,完善内部控制制度、加强监管程度,是企业完成经营目标、实现可持续发展的有效途径。下文将以内部控制的理论支撑为切入点,就现代企业内部控制现状和目标展开分析,指出了其中存在的常态问题,并提出了相应改善建议,以期为企业内部控制管理效能的提升提供有益参考。
Internal control is an important guarantee for strengthening the internal management of enterprises, realizing the improvement of enterprises ’efficiency and guaranteeing the safety of enterprises’ assets. It is also an important means to realize their business objectives and obtain economic profits. As an important part of the internal management and supervision of enterprises, it is an important means to enhance the market competitiveness of enterprises and the demand of enterprises to deal with market challenges and market risks. Therefore, perfecting the internal control system and strengthening the supervision level are the effective ways for enterprises to achieve their business objectives and achieve sustainable development. The following will be the theoretical support for internal control as a starting point to analyze the status quo and objectives of the internal control of modern enterprises, pointed out the existing normal problems, and put forward the corresponding suggestions for improvement, in order to enhance the effectiveness of internal control management enterprises to provide useful reference .