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内部控制是企业内部自我约束与自我完善的管理活动,随着我国经济形势步入新常态,制造业整体面临着极大的生存挑战,内部控制机制则在此时彰显了其管控价值。在制造业企业认识和实践内部控制举措时,不断出现具体问题,而这些问题也切实影响到内部控制管理的效率与质量,对企业生产经营活动产生了影响,分析内部控制问题并寻求完善措施成为制造业企业在当前经济环境下的工作重心之一。本文通过对制造业企业内部控制活动的分析,结合笔者日常工作中的认知对制造业企业内部控制活动中存在的问题进行概述,并以个人粗知拙见提出几点完善意见,望起抛砖引玉之效。
Internal control is the management activity of self-restraint and self-improvement within the enterprise. With the economic situation in our country entering a new normal, the manufacturing industry as a whole faces great survival challenges. The internal control mechanism at this time shows its control value. When manufacturing enterprises recognize and practice internal control measures, specific problems continue to emerge, and these problems also affect the efficiency and quality of internal control management. They have an impact on the production and operation activities of enterprises, analyze internal control problems and seek perfection measures to become Manufacturing enterprises in the current economic environment one of the focus of work. Based on the analysis of internal control activities of manufacturing enterprises and the author’s cognition in their daily work, this article summarizes the problems existing in the internal control activities of manufacturing enterprises and makes some suggestions on how to improve the internal control activities of manufacturing enterprises. effect.