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完善我国企业内部控制制度,对规范会计行为,提高会计信息质量,保护资本市场的有效运行等具有重要意义。本文以内部控制的三大要素(控制环境、会计系统、控制程序)入手,分析我国企业在经营运作实践中内部控制制度的现状,并着重以现代公司治理结构理论解释其成因,并从完善公司治理结构、公司内部管理制度及强化会计控制系统等角度出发,提出了完善对策。
Perfecting the internal control system of enterprises in our country is of great significance in regulating accounting behavior, improving the quality of accounting information, and protecting the effective operation of the capital market. This paper starts with the three major elements of internal control (control environment, accounting system, and control procedures), analyzes the current status of internal control systems in the operational practice of Chinese enterprises, and interprets the causes of modern corporate governance structure theory and improves the company’s performance. From the perspectives of governance structure, internal management system, and strengthening of the accounting control system, a sound countermeasure has been proposed.