论文部分内容阅读
近年来,企业内部控制工作操作不当,出现管理问题的现象很多。引起了越来越多的企业的关注,企业纷纷提高自身的内部控制建设。企业的高管层对企业内部控制的实施有着重要作用,高管层的内部控制的决策正确与否将影响企业内部控制作用的发挥。本文主要分析高管层持股对企业内部控制缺陷产生的重要影响,以及高层持股和企业内部控制造成缺陷的内在联系,分析高管层持股多少的比重对企业内部控制影响大小的程度,加强对现代企业内部控制,促进企业长远发展。
In recent years, improper operation of internal control work, there are many management problems. Aroused the concern of more and more enterprises, enterprises have improved their own internal control construction. The senior management of an enterprise plays an important role in the implementation of internal control of the enterprise. The decision-making of the senior management’s internal control will affect the internal control of the enterprise. This article mainly analyzes the important influence that the senior executives hold on the internal control defects of the enterprise and the inherent connection between the defects caused by the high-level shareholding and the internal control of the enterprise, analyzes the influence of the proportion of senior executives holding on the internal control of the enterprise, Strengthen the internal control of modern enterprises and promote the long-term development of enterprises.