摘要
随着经济发展增速放缓,市场由增量市场转向存量市场,各行各业的竞争压力加大.而健全的内控制度可以提升企业内部管理水平,增强企业外部竞争力,实现企业持续健康发展.基于此,文章概述了内部控制的内容,阐述了企业加强内控制度建设的重要意义,通过分析企业内控制度存在的问题,提出了相应的策略,旨在帮助企业优化内控制度,促进企业可持续发展.
With the slowdown of economic growth,the market has shifted from the incremental market to the stock market,and the competitive pressure of various industries has increased.A sound internal control system can improve the internal management level of enterprises,enhance the external competitiveness of enterprises,and achieve sustained and healthy development of enterprises.Based on this,this paper summarizes the content of internal control,expounds the important significance of strengthening the construction of internal control system in enterprises,analyzes the problems existing in the internal control system in enterprises,and puts forward the corresponding strategies to help enterprises optimize the internal control system and promote the sustainable development of enterprises.
作者
陈洪春
CHEN Hong-chun(Maoming Decheng Certified Public Accountants(General Partnership))
出处
《当代会计》
2022年第17期152-154,共3页
Contemporary Accounting
关键词
内控制度
会计信息
优化措施
internal control system
accounting information
optimization measures
