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企业内部控制最早起源于国外,并在实践中得到完善与发展。同时随着我国加入了WTO组织以及全球信息一体化的形成,企业内部控制管理也逐步被我国企业所认同,尤其是随着近期全球金融危机的影响,企业内部控制管理更被经营管理者们所重视,因为它是促进企业效益提升的重要手段,同时也是增强企业竞争力的重要举措。本文从目前多数企业内部控制管理存在的瑕疵与不足说起,分析了问题存在的原因,并提出了解决上述问题的有效措施,希望会有助于企业今后的管理。
The earliest enterprise internal control originated from abroad and was perfected and developed in practice. At the same time, with China’s accession to the WTO and the formation of a global information integration, the internal control and management of enterprises are gradually recognized by the Chinese enterprises. Especially with the recent global financial crisis, the internal control and management of enterprises is further regulated by the managers Attention, because it is an important means to promote business efficiency, but also enhance the competitiveness of enterprises an important measure. This article starts from the defects and shortcomings in the current internal control management of most enterprises, analyzes the reasons for the existence of the problems and puts forward effective measures to solve the above problems, hoping it will help the future management of the enterprises.