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内部控制的目标是合理保证企业经营管理合法合规、资产安全、财务报告及相关信息真实完整,提高经营效率和效果,促进企业实现发展战略。内部控制是现代企业管理的一个重要组成部分,是若干管理职能中必不可少的项目。企业经营失败、会计信息虚假、现金流断链等情况在公司屡屡发生,给广大相关投资者造成了很大损失,这些问题在很大程度上都可归结为企业内部控制的缺失或失效。研究企业内部控制的理论和实务成为当前最紧迫的课题之一。本文作者分析了我国公司内部控制失效的问题,并从公司内部环境、外部环境和内部控制制度本身三方面分析了失效的原因,提出了几点相应的改进建议和措施,以供参考。
The objective of internal control is to reasonably ensure that the operation and management of the enterprise are lawful and compliant, that the assets are safe, that the financial reports and related information are truthful and complete, that the operating efficiency and effectiveness are enhanced, and that the enterprises implement the development strategy. Internal control is an important part of modern enterprise management and is an indispensable item in a number of management functions. The failure of business operation, the false accounting information, the interruption of cash flow chain and other situations frequently occur in the company, which have caused great losses to the investors. To a large extent, these problems can be attributed to the lack or failure of the internal control of the enterprise. The study of the theory and practice of internal control has become one of the most pressing issues at present. The author analyzes the problem of the failure of internal control in our country and analyzes the causes of failure from three aspects: the internal environment, the external environment and the internal control system itself, and puts forward some corresponding suggestions and measures for improvement for reference.