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在经济的发展下,集团企业发展中面临着机遇与挑战,并且相对于其它单一企业内部控制而言,集团企业内部控制环境不仅复杂,并且管理层次比较多,缺乏相应的内部控制制度。作为现代企业管理的主要组成部分,集团企业内部控制所呈现出的问题与缺陷需要引起人们的关注,进一步提升企业风险防范水平,促进企业内部管理水平的提高,促进企业内部控制的可持续发展。本文简要分析集团企业内部控制所存在的问题,并提出切实可行的建议,期望为集团企业内部控制的可持续发展奠定理论基础。
Under the economic development, the development of group enterprises is faced with opportunities and challenges. Compared with other single enterprise internal control, the internal control environment of group enterprises is not only complicated, but also has many management levels and lacks the corresponding internal control system. As the main part of modern enterprise management, the problems and defects in the internal control of the group enterprise need to draw people’s attention, further enhance the level of enterprise risk prevention, promote the improvement of internal management and promote the sustainable development of internal control. This article briefly analyzes the problems existing in the internal control of the group enterprise and puts forward feasible suggestions. It is hoped to lay a theoretical foundation for the sustainable development of the group enterprise internal control.