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新常态下,经济结构转型升级趋势明显,创新迫在眉睫。经济下行压力下如何取得竞争优势是企业发展的首要问题,企业内部审计与企业内部控制及两者的相互协调成为保证企业管理效率和效果的重要手段。本文依据内部审计及内部控制的主要含义,厘清两者关系,分析当前企业内部控制存在的一些问题,最后提出了相应对策,以期为提升企业内部控制规范的执行力和落实力,加强企业内部控制制度建设提供借鉴。
Under the new normal, the trend of transformation and upgrading of economic structure is obvious and innovation is imminent. How to achieve competitive advantage under the pressure of economic downturn is the primary issue for the development of an enterprise. The internal audit of the enterprise and the internal control of the enterprise and their mutual coordination become the important means to ensure the efficiency and effectiveness of the enterprise management. Based on the main meaning of internal audit and internal control, the paper clarifies the relationship between the two and analyzes some existing problems in the internal control of the enterprise. Finally, some countermeasures are put forward to enhance the internal control of the enterprise Institutional building to provide reference.