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随着全球经济一体化,信息技术迅速发展,现代企业面临前所未有的机遇与挑战。内部控制越来越多地得到经营者的关注,成为企业追求可持续发展长期研究的课题。尤其《企业内部控制基本规范》的颁布实施,更具有深远的理论指导意义。实践中,自改革开发以来,外资在华投资创办实体产业的同时,也带来较成熟较先进的内部控制经验,也值得我们共同探讨。在这里,笔者作为一个长期在三星的财务工作者,站在内部控制的视角上,感叹其历经多年商海沉浮,屡屡化险为夷,成就今日世界商业王国,可以说,内部控制一直在为其迅速发展保驾护航。
With the global economic integration and the rapid development of information technology, modern enterprises are facing unprecedented opportunities and challenges. Increasingly, internal control has attracted the attention of managers and has become a long-term research topic for enterprises pursuing sustainable development. In particular, the promulgation and implementation of the “Basic Norms for Enterprise Internal Control” have far-reaching theoretical guidance. In practice, since the reform and opening up, foreign investment in China has also brought more mature and advanced internal control experience while investing in the real estate industry in China. It is also worth our discussion. Here, I, as a longtime financial worker in Samsung, stand on the perspective of internal control and lament that after years of ups and downs of the commercial sea, he has repeatedly saved the day and made the world’s business kingdom today. It can be said that internal control has been maintaining its rapid development convoy.