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科学规范的企业内部控制管理已经成为加强现代企业管理的有效手段,但是内部控制并不是普通规章制度,它是一项系统工程。其分为设计与运行两个阶段,每个阶段都是企业内部控制管理的重要环节,无论哪个阶段设计、运行不规范就会出现内部控制的失效。剖析企业内部控制在上述环节中存在的问题,提出改进的建议,希望有助于企业内部控制的加强,管理水平的提升。
Scientific and standard internal control management has become an effective means to strengthen the management of modern enterprises. However, internal control is not an ordinary regulation and control system. It is a systematic project. It is divided into two stages of design and operation, each stage is an important part of internal control management, no matter what stage of the design, operation is not standardized, there will be failure of internal control. Analyze the problems existing in the above-mentioned links of internal control of the enterprise and put forward suggestions for improvement. It is hoped that this will help strengthen the internal control of the enterprise and enhance the management level.