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一个企业内部管理是否到位,内部控制是关键。内部控制作为一种先进的内部管理方法已经被企业广泛采用,但面对日益复杂的内外环境,公司因内部管理不善而引发的违法犯罪事件屡见不鲜,有关的风险未得到很好的控制,由此造成的经济损失不计其数,主要原因之一是内部控制的局限性造成的,本文从内部控制的五个要素入手,剖析内控在设计和实施中存在的缺陷,并有针对性的提出改进的措施。一、企业内部控制概述什么是内控?美国C O SO委员会和巴塞尔银行监管委员会都认
An internal management is in place, internal control is the key. As an advanced internal management method, internal control has been widely adopted by enterprises. However, faced with the increasingly complicated internal and external environment, illegal and criminal cases caused by improper internal management of the Company are frequent occurrences and risks are not well controlled. As a result, The economic loss caused by it is one of the main reasons which is caused by the limitations of internal control. Starting with the five elements of internal control, this paper analyzes the defects in the design and implementation of internal control and proposes some improvements Measures. First, an overview of internal control What is internal control? The US C O SO Committee and the Basel Committee on Banking Supervision recognize