摘要
内部控制是现代企业对经济活动和财务活动进行管理的一种有效手段。目前,许多企业内部控制薄弱,会计秩序混乱,严重地制约了企业经营管理水平的提高。文章剖析了当前我国企业内部控制存在的问题,并提出了完善公司治理结构、健全各项内部控制制度、加强会计基础工作等改进企业内部控制的具体措施。
Inner control is an effective way of modern corporations' management on economic activities and financial activities. Nowadays, the weak inner control and the disordered accounting system severely restricted the improvement of the corporation management. The paper analyzes these problems in the corporations of our country, and advances the measures of improvement, such as: improving the structure of management, enhancing the foun-dational work of accounting.
出处
《湖北广播电视大学学报》
2003年第1期71-73,共3页
Journal of Hubei Radio & Television University
