论文部分内容阅读
目前,在我国的一些企业中,普遍存在内部控制的失效问题,其主要包括:会计的信息失去真实性;对于费用的支出超出掌控之外,导致潜在性的亏损增加;经常出现违法乱纪的现象等,这些都直接导致企业的内部控制失效,而造成这种现象的主要原因是因为企业对内部的控制体制以及绩效考核体制的不完善所导致的。因此,国家应该鼓励企业重视创造新的控制环境;法制机关也要加强对企业内部的全面控制,制定一些准则,使企业内部能够形成一个参考的依据,与此同时,企业也要重视对内部考核制度的实施,建立强有力的机制,以及信息之间的沟通体系,最终使企业的内部得到有效控制。
At present, some enterprises in our country generally have the problem of invalidation of internal control, which mainly include: the loss of authenticity of accounting information; the expense of expenses beyond the control, resulting in increased potential losses; frequent violations of law and order Phenomenon, which directly lead to the failure of the internal control of enterprises, and the main reason for this phenomenon is due to the internal control system of enterprises and performance appraisal system caused by imperfections. Therefore, the state should encourage enterprises to pay attention to create a new control environment; the legal system should also strengthen the overall control of the enterprise, to develop some guidelines so that the enterprise can form a reference basis, at the same time, enterprises should also attach importance to the internal assessment The implementation of the system, the establishment of a strong mechanism, as well as the communication between the information system, and ultimately the effective control of the enterprise.