加强企业内部控制的研究

• 作 者: 杨楠林
• 机 构: 哈尔滨商业大学,
• 出 处: 经济研究导刊
• 发表日期: 2016年11期
• 关键词: 企业内部管理 内部控制 财务舞弊 enterprise internal management internal control financial fraud

健全的内部控制机制是确保企业持续经营的关键,也是企业适应国内外经济市场监督的需要,对抑制或者防止财务舞弊与会计造假的发生起着至关重要的作用。然而,目前我国一些企业仍然存在会计制度不健全,内部管理松散、内部控制环境较差的问题。为了提高企业的经营管理效率和风险防范水平,加强企业内部管理与控制刻不容缓。

A sound internal control mechanism is the key to ensure the sustainable operation of the enterprise and also the need of enterprises to adapt to the supervision of the domestic and international economic markets. It plays a crucial role in suppressing or preventing financial fraud and accounting fraud. However, at present, some enterprises in our country still face the problem of imperfect accounting system, loose internal management and poor internal control environment. In order to improve the efficiency of enterprise management and risk prevention, it is urgent to strengthen the internal management and control of enterprises.