论文部分内容阅读
近几年来,我国国民经济快速增长,但是相应的内部控制规范和制度并不能有效执行,致使我国经济活动中出现了经济舞弊、提供虚假信息、隐瞒重大事实、违法乱纪以及企业在经营活动中无视风险等一些具有广泛代表性的问题,而导致这些问题的出现与我国企业内部控制体系的缺失密切相关。本文以A公司为例,对企业内部控制制度的完善展开研究,这对于解决A公司所面临的现实问题,把握未来发展态势,具有重要的理论与现实意义。对其他类似的企业也希望能起到一定的借鉴作用。
In recent years, the rapid growth of our national economy, but the corresponding norms and systems of internal control and can not be effectively implemented, resulting in economic activities in our country there has been economic fraud, providing false information, conceal important facts, breaking the law and business in business activities Ignoring the risks and some widely representative issues, which led to the emergence of these problems is closely related to the lack of internal control system in our country. This paper, taking Company A as an example, studies the perfection of the internal control system of an enterprise, which has important theoretical and practical significance for solving the practical problems faced by Company A and grasping the future development trend. Other similar businesses also hope to play a certain role in the reference.