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2008年6月28日,《企业内部控制基本规范》的发布标志着国家对上市企业及拟上市企业的内部控制体系日益重视。而对于企业来说,单纯以内部会计审计已经难以满足企业对外部市场风险管理的需要,必须要从建立、健全内部控制体系入手。本文正是从困扰大多数企业的内部控制问题谈起,并再尝试提出解决思路。一、企业普遍面临的内部控制问题(一)需要企业管理层的重视企业管理层应该首先重视企业内部控制体系的建设和管理工作。瞬息万变的市场环境中,企业随时都要面对来自外部的风险,只有企业管理层时刻绷紧内部严格控制的神经,才能让企业免临风险的境地,才能自上而下让整个公司充满控制内部
On June 28, 2008, the release of the “Basic Norms for Internal Control of Enterprises” marked that the state places more and more emphasis on the internal control system of listed companies and the companies to be listed. For enterprises, simply to internal accounting audit has been difficult to meet the needs of enterprises on the external market risk management, we must start from the establishment and improvement of internal control system. This article is just talking about the internal control problems that plague most enterprises and trying to come up with solutions. First, the enterprise generally faced with internal control issues (A) the need for enterprise management attention Enterprise management should first of all attach importance to the construction and management of the enterprise’s internal control system. In a rapidly changing market environment, companies always face the risks from the outside, only the management of enterprises always tighten the internal control of the nerve, in order to allow enterprises to avoid the risk of the situation, in order to make the entire top-down control of the company