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自国家五部委联合发布了有关企业内部控制的基本规范及配套指引,中国企业进入了内部控制的全面应用阶段,本文拟就内部控制制度在企业经营管理过程中的重要作用进行简单阐述,提出了通过企业在管理过程中对内部控制各要素相关的业务循环层面的关注哪些环节,以加强内部控制制度建设,达到提高企业的管理水平作用。
Since the five national ministries and commissions jointly issued the basic norms and supporting guidelines on internal control of enterprises, Chinese enterprises have entered a stage of full application of internal control. This paper intends to briefly explain the important role of internal control in the process of enterprise management and put forward Through enterprises in the management process of internal control of various elements of the business cycle related aspects of the level of concern in order to strengthen the building of internal control system to improve the management level of enterprises.