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随着现代企业制度在我国的逐步深入,内部控制成为现代企业管理的重要手段。强化企业内部控制作为提高企业管理水平的重要途径与核心手段,在发达国家得到成熟应用。由于我国在内部控制方面缺乏充分的理论研究与实践经验,使得内部控制面临建设面临认识不足、应用环境不利、内控制度与监督机制欠完善等困难。文章就如何推动企业内部控制建设提出了四点建议:强化企业内部控制意识,完善企业治理结构,完善企业内部控制制度并加强内部控制的监督与审计力度。
With the gradual deepening of modern enterprise system in our country, internal control has become an important means of modern enterprise management. Strengthening internal control as an important way to improve the management of enterprises and the core means of matured applications in developed countries. Due to the lack of sufficient theoretical research and practical experience in internal control in our country, the internal control faced difficulties in construction such as lack of understanding, unfavorable application environment and imperfection of internal control system and supervision mechanism. The article put forward four suggestions on how to promote the construction of internal control: strengthening the awareness of internal control, improving corporate governance structure, improving the internal control system and strengthening the supervision and auditing of internal control.