论文部分内容阅读
当前经济形势下,我国企业面临着日益激烈的竞争和压力。对现行的企业内部控制制度进行调整,是促进企业在市场竞争中能继续生存的必由之路。现代企业制度以“产权明晰、权责明确、科学管理、政企分开”为基本特征,其核心即为现代企业治理机制和内部控制制度,良好的企业治理机制及完善的内部控制制度可以在很大程度上帮助企业提高市场竞争力和经营管理效率,增加企业的经济效益,保护企业所有者和利益相关者的利益,保证现代市场体系高效运转。
Under the current economic situation, Chinese enterprises are facing increasingly fierce competition and pressure. The adjustment of the current internal control system of enterprises is the only way to promote the survival of enterprises in the market competition. The modern enterprise system is based on the basic features of “clear property rights, clear rights and responsibilities, scientific management and separation of government from enterprise”. The core of the modern enterprise system is the modern corporate governance mechanism and internal control system. A sound corporate governance mechanism and a sound internal control system To a large extent, help enterprises to improve market competitiveness and management efficiency, increase the economic efficiency of enterprises, protect the interests of business owners and stakeholders, and ensure the efficient operation of modern market system.