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内部控制制度是现代企业管理的重要内容和方式,对于防范企业经营风险、提高企业竞争力和保障企业财产安全具有十分积极的意义。但在实践中,受各种因素的影响,经常出现内部控制制度的实施不能达到企业预期的管控目标和效果,即有效性不足的问题。因此探讨企业内部控制有效性影响因素并提出相应的改进对策具有现实意义。本文以企业的内部控制有效性影响因素为研究对象,通过对内部控制有效性的界定和重要性分析,总结当前企业中影响内部控制有效性的主要因素,并提出相应的强化措施,以期能有效提升企业内部控制的有效性,为企业的可持续发展提供管理基础。
Internal control system is an important content and mode of modern enterprise management, which has very positive significance for preventing business risk, improving enterprise competitiveness and guaranteeing enterprise property safety. However, in practice, under the influence of various factors, it often happens that the implementation of the internal control system can not meet the expected control objective and effect of the enterprise, that is, the problem of insufficient effectiveness. Therefore, it is of practical significance to discuss the influencing factors of the effectiveness of internal control and to put forward corresponding improvement measures. Based on the definition and importance of the effectiveness of internal control, this article summarizes the main factors that affect the effectiveness of internal control in the current enterprises, and puts forward corresponding measures to strengthen the effectiveness of internal control. Enhance the effectiveness of internal control of the enterprise and provide the management foundation for the sustainable development of the enterprise.