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在企业内部控制管理模式下,根据企业性质、规模、经营范围和业务特点,企业需要在正确的内控目标指引下,按内控原则的要求,通过识别和运用内控要素,在企业层面和业务层面建立内控体系、制度并有效实施,来保证企业内部控制在企业的每一环节和层次中都能发挥其应有的作用,保障企业的生产经营活动合法、合规、高效、稳定,企业流动资金和固定资产完整、安全,并为企业在风云变幻的市场环境中面临的种种风险提供有效的控制机能和防范措施,及时发现企业在日常经济活动中的经营失误和潜在风险,为企业经营效益的增长和竞争实力的提升,实现企业的战略目标提供必要的保障。本文根据企业内部控制管理的主体思路,对企业内部控制管理工作中现存的问题及相应的对策展开了探讨。
Under the internal control and management mode of an enterprise, depending on the nature, scale, business scope and business characteristics of the enterprise, the enterprise needs to establish and implement the internal control elements at the enterprise level and the business level under the guidance of the correct internal control objectives in accordance with the requirements of internal control principles Internal control system and effective implementation of the system to ensure that the internal control of enterprises in every aspect and level of the enterprise can play its due role to ensure that the production and business activities of enterprises legal, compliance, efficiency, stability, corporate liquidity and The fixed assets are complete and safe, and provide effective control functions and preventive measures for the risks faced by the enterprises in the changing market environment. They can find out the business mistakes and potential risks of the enterprises in daily economic activities in time, and increase the operating efficiency of the enterprises And enhance the competitiveness of enterprises to achieve the strategic objectives to provide the necessary protection. Based on the main idea of enterprise internal control management, this paper discusses the existing problems in enterprise internal control management and corresponding countermeasures.