论文部分内容阅读
随着改革开放的不断深入,我国的绝大多数企业已告别计划经济进入市场经济,我国国有企业与国外企业的竞争力差距进一步缩小,但我国的企业管理模式与国外的先进管理理念仍有较大的差距。为进一步增强我国企业的市场竞争力,提高企业的运行效率,国家从法律的高度要求企业建立健全内部控制,而企业从其自身利益出发也迫切需要制定内部控制制度,以降低投资风险,提高投资回报。文章试从国外比较成熟、流行的内部控制理论COSO报告所提框架的几个方面,结合近期我国企业界内部控制制度存在的问题,探讨我们企业内部控制制度的建立健全。
With the continuous deepening of reform and opening up, the vast majority of enterprises in our country have bid farewell to the planned economy to enter the market economy. The competitiveness gap between the state-owned enterprises and the foreign ones in our country has been further narrowed. However, the management model in our country still lags behind the foreign advanced management concepts Big difference. In order to further enhance the market competitiveness of Chinese enterprises and improve the operational efficiency of enterprises, the state requires enterprises to establish and improve internal control from the height of law. However, in light of their own interests, enterprises also urgently need to formulate an internal control system to reduce investment risks and increase investment Return This article attempts to explore several aspects of the framework proposed by the COSO report of the relatively mature and popular internal control theory in our country and discusses the establishment and improvement of our internal control system in light of the problems existing in the internal control system in our country.