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完善企业内部控制制度,是现代企业加强经济管理,提高经营效益,保护财产安全,实现经营方针和目标的有效的工具和手段。本文首先阐述了完善企业内部控制制度的必要性,其次,从企业董事会全面负责企业内部控制制度的制定、实施和完善;企业的内部控制活动应涵盖企业所有经营环节;企业应加强资金的内部控制,实行募集资金与其他资金集中统一管理;既要有切实可行的控制措施,又要不断加强思想政治教育;要进行成本效益分析,提高企业内部控制制度的效益;强化培训,提高技能;业内部控制制度应遵循全面性、制衡性、合理性、重要性、独立性等原则等几个方面对如何完善企业内部控制制度提出了自己的建议和看法,具有一定的参考价值。
Perfecting the internal control system of enterprises is an effective tool and means for modern enterprises to strengthen economic management, enhance operational efficiency, protect property and achieve operational guidelines and objectives. This article first elaborates on the necessity of perfecting the internal control system of the enterprise. Second, it takes overall responsibility for the formulation, implementation and improvement of the internal control system of the enterprise from the board of directors of the enterprise. The internal control activities of the enterprise should cover all the business operations of the enterprise. , The implementation of centralized and unified management of funds raised and other funds; both have practical control measures, but also continue to strengthen ideological and political education; to carry out cost-benefit analysis to improve the effectiveness of the enterprise’s internal control system; strengthen training and improve skills; industry The control system should follow the principles of comprehensiveness, checks and balances, rationality, importance and independence and put forward some suggestions and opinions on how to improve the internal control system of the enterprise, which is of certain reference value.