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地勘企业改革步伐在加快,改革的目标是建立现代企业制度,但受传统思想的影响,人们对现代企业制度的认识多限于表面,从内部控制的角度认识现代企业制度的建立对地勘企业转制是十分重要的课题。一、内部控制与现代企业制度的关系内部控制作为现代企业生产经营活动的自我调节和自我约束的内在机制,处于企业中枢神经系统的重要位置,尤其是规模较大的企业,内部控制机制是其经营战略、经营决策顺利实施的制度保障。它与公司治理结构一起构成现代企业制度的灵魂。
Geological exploration business reform pace is accelerating, the reform goal is to establish a modern enterprise system, but under the influence of the traditional thinking, people’s understanding of the modern enterprise system is mostly limited to the surface, from the perspective of internal control to understand the establishment of a modern enterprise system on the geological survey business Conversion is a very important issue. I. The Relationship between Internal Control and Modern Enterprise System As an internal mechanism of self-regulation and self-restraint of modern enterprise production and operation activities, internal control is in an important position in the central nervous system of enterprises, especially for large-scale enterprises. Internal control mechanism is Business strategy, the smooth implementation of business decision-making system of protection. Together with the corporate governance structure it forms the soul of the modern enterprise system.