摘要
根据2007年财政部发布的《企业内部控制具体规范第xx号——成本费用(征求意见稿)》,我们设计问卷对某省民营企业进行调查,发现在成本费用环节,内部控制活动整体水平高于"一般",不是"很好",与间接控制活动相比更重视直接控制活动,与附加的内部控制活动相比更重视融入流程中的内部控制活动;并且在四年时间里直接控制活动和融入流程中的内部控制活动的加强程度大于间接控制活动和附加的内部控制活动。进行了相关的原因分析,最后提出了加强民营企业内部控制建设,重点加强成本费用控制体系建设,加大员工成本意识的培养,充分利用计算机信息技术,加强成本费用预算、分析和考核管理等相关建议。
According to the No.xx of Enterprise Internal Control Specific Rules-Cost （ Exposure Draft ） by the Ministry of Finance in 2007, we designed a questionnaire to investigate private enterprises in a province. It＇ s found that in the link of cost, internal control activities were generally better than ＂Normal＂, but not ＂Very good＂. Comparing with indirect control activities, more attention has been paid to direct control activities; and more importance has been attached to the internal control activities blended into the process than to the additional internal control activities. And during the recent four years, the strengthened degree of direct control activities and internal control activities blended into the process is bigger than that of the indirect control activities. We also made corresponding analysis and put forward some suggestions, i.e. to strengthen internal control of private enterprises, to focus on strengthening the construction of cost control system, to increase training for cost awareness of staff members, to put IT technology into full use and to enhance budget, analysis and appraisal of cost, and so forth.
出处
《广西财经学院学报》
2009年第2期109-112,共4页
Journal of Guangxi University of Finance and Economics
