论文部分内容阅读
2008年,我国办颁布了《内部控制基本规范——具体规范》,其中对企业的内部控制提出了明确的要求。完善的内部控制系统需要大量的人力投入和财力投入。就目前来看,我国许多企业并没有认识到内部控制的重要性,在实际的生产经营过程中并没有很好的实施内部控制。基于以上,本文简要分析了内部控制对企业价值的影响,并探讨了如何合理的实施内部控制来提升企业价值,旨在加强企业内部控制意识,完善内部控制实施,提升企业价值。
In 2008, China’s Ministry of Economy and Commerce promulgated the “Basic Norms of Internal Control - Specific Norms”, in which the Company made explicit requirements on the internal control of enterprises. Perfect internal control system requires a lot of manpower investment and financial input. For now, many enterprises in our country did not realize the importance of internal control and did not implement internal control well in actual production and operation. Based on the above, this article briefly analyzes the impact of internal control on the value of the enterprise and discusses how to implement the internal control rationally to enhance the value of the enterprise, with the aim of strengthening the awareness of internal control, improving the implementation of internal control and enhancing the value of the enterprise.