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当前,我国部分制造企业存在内部治理及监管并不完善的问题,对行业发展带来不良后果。因此,对于制造企业来说,完善的内部控制对提升企业整体管理水平、提高经济效益及保证财产安全方面具有重要作用。实践表明,不完善的内部控制制度阻碍了制造业发展。本文从内部控制内容及作用入手,对当前我国制造企业内部控制制度进行研究,找到其中存在的问题,并且有针对性的提出合理化建议,以为行业管理提供借鉴,保证制造企业可以健康、可持续发展。
At present, some manufacturing enterprises in our country have problems of imperfect internal governance and supervision, which have adverse consequences on the development of the industry. Therefore, for manufacturing enterprises, sound internal control plays an important role in enhancing the overall management level of an enterprise, improving economic efficiency and ensuring the safety of property. Practice shows that imperfect internal control system hinders the development of manufacturing industry. This article starts with the contents and functions of internal control, studies the current internal control system of manufacturing enterprises in our country, finds out the existing problems, and puts forward the reasonable suggestions pertinently so as to provide a reference for industry management and ensure the healthy and sustainable development of manufacturing enterprises .