企业推行内部控制开始,从最初对重点业务的流程化管理逐步发展至今,已形成风险管理、业务流程设计、岗位分工、权限设置、检查评价等内容的全方位、全覆盖地健全的内部控制体系,内部控制在企业管理中的地位和作用举足轻重。笔者结合所从事的内控管理工作,对如何强化内部控制的执行力谈些认识。一、内部控制的概念国家内部控制基本规范规定:内部控制是由企业董事会、监事会、经理层和全体员工实施的、旨在实现控制目标的过 Since the initial implementation of internal control, the Company has gradually developed the process-based management of key businesses and has formed a comprehensive and fully-covered internal control system covering risk management, business process design, job division, authority setting, inspection and evaluation, etc. Internal control plays a decisive role in the business management. The author combined with the internal control management, how to strengthen the implementation of internal control to talk about some understanding. I. The concept of internal control The basic norms of internal control of the state stipulate that internal control is implemented by the board of directors, the board of supervisors, the manager and all employees of the enterprise to achieve the goal of control