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随着社会主义市场经济体制的不断完善及我国加入WTO后,内部控制对现代企业而言变得越来越重要,现代企业要发展和生存离不开内部控制,而内部控制能否在现代企业的经营管理中发挥重要的作用,则首先得看现代企业的内部控制是否科学,是否符合现代企业发展的需要。本文首先阐述了内部控制的发展历程,然后说明了内部控制对现代企业的重要性,随后探讨了现代企业内部控制的设计过程,最后探讨了现代企业内部控制的有效实施。
With the continuous improvement of the socialist market economic system and China’s accession to the WTO, internal control has become more and more important to modern enterprises. Modern enterprises need to develop and survive without internal control. Whether internal control can be implemented in modern enterprises Of the management plays an important role, we must first look at the modern enterprise’s internal control is scientific, whether it meets the needs of the development of modern enterprises. This article first elaborates the development course of internal control, then explains the importance of internal control to modern enterprise, then discusses the design process of modern enterprise internal control, and finally discusses the effective implementation of modern enterprise internal control.