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内部控制无论是对企业单位还是事业单位都有着重要的作用,随着我国经济的高速发展,经济制度改革的浪潮不断高涨,企业单位的内部控制虽然取得了一定的进步,但仍旧存在一定的问题,本文主要对企业单位内部控制存在的主要问题进行了归纳,从对内控的认识问题、企业治理结构的问题、内控流程的问题和企业的风险意识的问题这四个方面进行阐述,并相应的提出了一些解决这些问题的措施和完善建议。
Internal control has an important role both in business units and public institutions. With the rapid economic development in our country, the wave of reform in the economic system is constantly on the rise. Although there has been some progress in the internal control of business units, some problems still remain , This article mainly summarizes the main problems existing in the internal control of the enterprise unit, elaborates from four aspects: the understanding of the internal control, the corporate governance structure, the internal control flow and the enterprise’s risk awareness, and correspondingly Put forward some measures to solve these problems and perfect suggestions.