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本篇文章主要对内部控制的含义进行阐述,从缺乏内控意识、缺乏完善的内控制度、内部审计监督力度不够三个方面入手,解析企业内控存在的主要问题,并以此为依据,从正确内部控制、建立完善的内部控制监督和评价体制、成立内部审计部门、构建健全的内部会计制度等多个方面,提出优化企业内控的措施。希望通过本文的阐述,可以给相关领域提供些许的参考。
This article mainly elaborates on the meaning of internal control. Starting from three aspects: the lack of internal control awareness, the lack of a sound internal control system and the lack of internal audit supervision, this article analyzes the main problems existing in internal control of the enterprise and based on it, Control, establish and improve the internal control supervision and evaluation system, the establishment of internal audit department, building a sound internal accounting system and many other aspects, put forward measures to optimize internal control. Hope that through the elaboration of this article, you can provide some references to related fields.