摘要
随着经济的发展和现代企业制度的确立,我国企业将成为自主经营、自我发展、自我完善的生产者和经营者,企业内部建立和完善内部控制制度显得比以往任何时候都重要。很多企业开始重视并初步建立了企业内部控制,但在实施的过程中却存在着不少问题,如对内部控制认识不到位,内控制度设计不够合理,内部人控制,信息沟通不畅,审计监督不力等问题。如何加强和完善企业内部控制制度,是解决企业内部控制存在问题的关键。
With the developing of economy and the establishment of modern enterprise system, National enterprises will become self--management, self--development and self--improvement of the producers and operators, the enterprise to estab- lish and perfect the internal control system is more important than ever before. Many enterprises began to attach importance to and preliminarily established and implemented the internal control, but in the progress of establishing and implementing still ex- ists many problems, such as the poor understanding of the internal control, unreasonable internal control system design and in- sider control, insufficient communication,lack of audit supervision etc. how to further strengthen and perfect the enterprise in- ternal control conducted in--depth discussion, that is the key to solve the problems in enterprise internal control.
出处
《胜利油田党校学报》
2013年第3期72-73,共2页
Journal of The Party School of Shengli Oilfield
关键词
内部控制
现代企业制度
自我完善
the internal control
the modern enterprise system
self--improvement
