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企业建立内控制度,对提高企业经营管理水平,防止舞弊,规避风险等具有重要的作用。在现代企业中,蕴涵着各种各样的风险,现代企业内部控制能否发挥作用很大程度上取决于企业内部控制制度是否能很好地处理各种风险。本文针对以风险为导向的内控制度的构建进行了一些探讨。
The establishment of an internal control system for an enterprise plays an important role in raising the level of enterprise management, preventing fraud and avoiding risks. In modern enterprises, there are all kinds of risks involved. Whether modern enterprise internal control can play a role depends to a large extent on whether the internal control system of enterprises can handle various risks well. This article makes some discussions about the construction of risk-oriented internal control system.