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随着市场经济的发展,内部控制作为基本的管理手段,在企、事业单位都占有举足轻重的地位。企业借助高效的内部控制能更好地适应外部各种环境的变化、实时调整内部产业结构,从而能够在经济改革的浪潮中继续生存,并产生更大的经济与社会效益。但目前我国企业内部控制中尚存在对内控缺乏正确的认识、治理结构不合理、财务人员素质不高导致会计失真等问题。本文将基于此提出一些优化措施,以完善企业内控体系。
With the development of market economy, internal control, as a basic management measure, occupies a pivotal position in enterprises and public institutions. With efficient internal control, enterprises can better adapt to the changes of various external environments and adjust the internal industrial structure in real time so as to survive in the wave of economic reform and generate greater economic and social benefits. However, at present, there are still some problems in the internal control of our country, such as the lack of a correct understanding of the internal control, the unreasonable governance structure and the low quality of financial personnel, which lead to the distortion of accounting. This article will put forward some optimization measures based on this to improve the internal control system.