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我国企业,特别是国有企业,企业内部控制建设中普遍存在观念落后、组织不健全、执行不力、缺乏内部监督等问题。近年来,关于企业内部控制制度的理论研究和实践也取得很大进展,如何弥补企业内部控制缺陷,推进企业内部控制成为新的研究热点。本文从企业内部控制的缺陷出发,探讨推进企业内部控制的有效策略。
In our country’s enterprises, especially state-owned enterprises and enterprises, there are common problems such as backward concepts, unsound organizations, ineffective implementation and lack of internal supervision. In recent years, great progress has been made in the theoretical research and practice on the internal control system of enterprises. How to make up for the defects of internal control and promote the internal control of enterprises has become a new research hotspot. Based on the defects of internal control of the enterprise, this article explores the effective strategies to promote the internal control of the enterprise.