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随着我国市场经济体制改革不断深化,制度不断完善,公司治理逐渐引起企业关注。内部控制规范实施作为公司治理的重要部分,对企业的财务信息质量提升、竞争优势强化均具有特殊意义。但是,纵观目前的企业实践,仍然存在着控制环境缺失、控制评估机制不完善等不足之处,这严重影响着企业内部控制规范的实施。本文重点阐释企业内部控制规范存在的问题及其改进内部控制规范实施的策略,以期研究结论对完善企业的内部控制规范有所启示。
With the continuous deepening of the reform of the market economy system in our country and the continuous improvement of the system, corporate governance has gradually drawn the attention of enterprises. As an important part of corporate governance, the implementation of internal control norms has special significance for improving the quality of financial information and enhancing the competitive advantage of enterprises. However, looking at the current corporate practices, there are still some shortcomings such as the lack of control environment and imperfect control assessment mechanism, which seriously affect the implementation of internal control norms. This article focuses on the problems existing in the internal control norms and the tactics to improve the implementation of the internal control norms. It is hoped that the conclusions of the study will enlighten the improvement of the internal control norms of the enterprises.