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近年来安然、施乐、东芝等公司不断爆出财务作假丑闻,从而导致了公司被处以大额的罚款,社会信用大幅下降,最终使得公司破产或业务缩减。这些丑闻的发生源于企业内部控制环境的缺失,内部管理监督体系的不健全,公司内缺乏良好的治理结构。企业要想获得全面的发展,需要建立完善的内控管理机制,不断地发展创新。内控对于一个企业是非常重要的,本文主要围绕企业内控管理存在的弊端提出具有针对性的创新途径。
In recent years, Enron, Xerox, Toshiba and other companies continue to burst financial fraud scandal, resulting in the company was punished by large fines, social credit dropped significantly, eventually making the company bankruptcy or business downsizing. The scandals originated from the lack of internal control environment, the imperfect internal management and supervision system and the lack of a sound governance structure in the company. Enterprises want to get an all-round development, we need to establish a sound internal control management mechanism, continuous development and innovation. Internal control is very important to an enterprise. This paper mainly puts forward some innovative ways around the disadvantages of internal control.