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该文先从企业的内部控及监督的内涵出发简要分析了企业内部控制存在的弊端,然后着重论述了企业加强内部控制建设的途径:优化内部控制环境;规范内部控制过程;建立有效的内部监督;加强企业信息的相互沟通;建立内部控制审计制度;控制活动的评估与完善。
This article starts from the connotation of internal control and supervision of enterprises, analyzes the shortcomings of internal control of enterprises, and then focuses on the ways of enterprises to strengthen internal control: optimizing the internal control environment, standardizing the internal control process and establishing effective internal supervision ; Strengthen mutual communication of enterprise information; establish audit system of internal control; and evaluate and perfect control activities.