论文部分内容阅读
随着经济发展,企业在获得更多机遇的同时也面临更大的挑战,这就要求企业能有一套完整的制度体系。内部控制制度在企业战略管理中的重要地位,无疑在提高企业经营管理水平和风险防范能力、更好地抵御当前严峻的市场形势、促进自身良性发展方面有巨大的作用。实施内部控制是新时代提高企业竞争力及其经营效率的必然要求。企业内部控制制度体系的建设与具体实施有其必要性、紧迫性和巨大的现实意义。本文首先简述内部控制的重要性;其次立足五大要素,分析目前企业实施内部控制制度过程中遇到的难题;最后有针对性地提出几点建议,以期为我国内部控制制度体系的建设和市场经济的良性发展提供些许理论支持。
With the economic development, enterprises also face more challenges in obtaining more opportunities, which requires enterprises to have a complete system of institutions. The important position of the internal control system in the strategic management of enterprises undoubtedly plays an enormous role in enhancing the level of enterprise management and risk prevention, better guarding against the current harsh market situation and promoting its sound development. The implementation of internal control is an inevitable requirement to improve the competitiveness of enterprises and their operating efficiency in the new era. The construction and implementation of the system of internal control of enterprises have their necessity, urgency and tremendous practical significance. This article first briefly describes the importance of internal control; secondly, based on the five elements, analyzes the current problems encountered in the process of implementation of the internal control system; Finally, some suggestions put forward in a targeted manner, with a view to the construction of our internal control system and market The healthy development of economy provides some theoretical support.