论文部分内容阅读
企业内部控制风险主要集中表现在财务管理漏洞和内部控制、监督缺乏力度两个方面,企业应规范制度建设,建立完善的内控体系,同时充分发挥企业审计、监察部门作用,完善内控体系。
The risks of internal control of enterprises are mainly manifested in two aspects: the loopholes in financial management and internal control, and the lack of supervision. Enterprises should standardize the system and establish a sound internal control system. At the same time, give full play to the role of enterprises in auditing and supervising departments and improve the internal control system.