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随着市场竞争的日趋激烈,企业要想在如此激烈的竞争中生存和发展,必须加强企业的风险管理,内部控制是风险管理的一部分,有着密切的联系。针对我国企业内部控制制度的实践,本文分析了现行企业内部控制制度的缺陷,并对影响企业内部控制制度运行效率的关键因素进行了分析,最后分别从健全内外内部控制环境、建立内部控制评价标准、设立科学的行动指南等方面,提出了增强企业内部控制制度有效性的对策。
With the increasingly fierce market competition, if enterprises want to survive and develop in such fierce competition, they must strengthen their risk management. Internal control is a part of risk management and closely linked. In the light of the practice of our internal control system, this paper analyzes the defects of the current internal control system and analyzes the key factors that affect the operating efficiency of the internal control system. Finally, from the perspective of improving the internal and external control environment and establishing the internal control evaluation standard , Set up a scientific guide to action and other aspects, put forward measures to enhance the effectiveness of the enterprise’s internal control system.