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随着《企业内部控制基本规范》和三大指引的颁布,我国基本建立了内部控制的规范体系。按照规范体系的要求,各类企业相继建立了本企业内部控制制度。本文对我国企业的内部控制制度进行了研究,发现存在传统观念制约内部控制制度建设、内部控制制度体制失灵、企业会计人员整体素质有待提高、内部控制制度不够完善等问题,提出了完善企业内部控制环境、建立畅通的信息系统和沟通渠道、加强内部审计等对策建议。
With the promulgation of “Basic Norms of Enterprise Internal Control” and the promulgation of the three major guidelines, China has basically established a standardized system of internal control. In accordance with the requirements of the standard system, all kinds of enterprises have established their own internal control system. This paper studies the internal control system of Chinese enterprises and finds that the traditional concepts restrict the internal control system construction, the internal control system failure, the overall quality of corporate accountants need to be improved, the internal control system is not perfect enough and so on, Environment, establish smooth information system and communication channels, and strengthen countermeasures and suggestions such as internal audit.