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内部控制是企业管理的重要工具,是企业规范运行,应对风险的有效手段,因此在现阶段得到了越来越广泛的认可。从这个角度上说,内部控制设计是否有效,执行是否有效,监督是否有效,是当前企业内部控制需要关注的重点问题。为此,我们基于对企业内部控制的分析上,立足于内部控制的有效性,以保证现代企业经济的可持续和健康发展。
Internal control is an important tool of business management and an effective means of standardizing operation and dealing with risks. Therefore, it has gained more and more recognition at this stage. From this point of view, the effectiveness of internal control design, implementation is effective, the effectiveness of supervision is the current focus of enterprise internal control needs attention. Therefore, based on the analysis of the internal control of the enterprise, we base ourselves on the effectiveness of internal control so as to ensure the sustainable and healthy economic development of the modern enterprise.