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随着市场经济的发展,企业之间的竞争日益加剧,内部控制已经成为企业赖以生存和发展的有效管理工具。目前,企业普遍存在着会计造假行为严重、财务报告不真实等一系列问题,造成这些问题的根本原因是企业法人治理结构不健全,企业内部各项控制制度不完善。因此,完善企业内部控制制度是当前企业急需解决的问题。本文主要分析内部控制的现状并提出完善内部控制的对策。
With the development of market economy, the competition between enterprises is getting worse day by day. Internal control has become an effective management tool for enterprises to survive and develop. At present, enterprises generally have a series of problems such as serious accounting fraud and untrue financial reports. The fundamental reason for these problems is that the corporate governance structure is not perfect and various control systems within the enterprise are not perfect. Therefore, improving the internal control system is an urgent problem to be solved by enterprises. This article mainly analyzes the current situation of internal control and puts forward the countermeasures to improve internal control.