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随着我国市场经济体制和现代企业制度的逐步完善,建立和健全企业内部控制制度已经成为企业在激烈的竞争中取胜的重要条件。近年来由于企业内部控制制度的不完善而导致的国有资产流失、企业财务状况恶化、社会就业形势严峻、财务信息失真等现象已引起社会方方面面的广泛不满,要求规范企业内部控制的呼声日益高涨。因此按照企业的实际经营状况并在科学、合理、可操作的原则下制定适合我国企业的内部控制机制,是开展内部控制制度研究与发展的关键。增强内部控制制度的针对性、适应性和实用性,才能在企业内部形成制度化、规范化、科学化的健全的管理体制。
With the gradual improvement of the market economy system and the modern enterprise system in our country, establishing and perfecting the internal control system has become an important condition for enterprises to win in the fierce competition. In recent years, due to the imperfect internal control system, the loss of state-owned assets, the deteriorating financial status of enterprises, the severe employment situation in the society and the distorted financial information have caused widespread dissatisfaction among all sectors of society. The call for regulating internal control of enterprises is on the rise. Therefore, formulating the internal control mechanism suitable for the Chinese enterprises in accordance with the actual business conditions of the enterprises and in a scientific, reasonable and operational principle is the key to the research and development of the internal control system. To enhance the pertinency, adaptability and practicability of the internal control system can we form a sound, standardized and scientifically sound management system within the enterprise.