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内部控制是实现现代企业管理的重要组成部分,是衡量现代企业管理的重要标志,也是企业生产经营活动赖以顺利进行的基础。随着社会主义市场经济的建立和逐步完善,市场竞争的日趋激烈,为了增强企业在改革浪潮中的竞争实力,提高企业的经济效益,要求企业必须强化其内部控制制度。加强和完善企业内部控制制度,已成为当前理论界和实务界最为关注的话题之一。本文拟对当前企业内部控制存在的问题,如何完善现代企业的内部控制等问题做一定的分析和探索。
Internal control is an important part of modern enterprise management and an important indicator of modern enterprise management. It is also the basis on which the production and business activities of enterprises are smoothly carried out. With the establishment and gradual improvement of the socialist market economy and increasingly fierce market competition, enterprises are required to strengthen their internal control systems in order to enhance the competitiveness of enterprises in the tide of reform and improve the economic efficiency of enterprises. Strengthening and improving the internal control system of enterprises has become one of the most concerned topics in theory and practice. This article intends to make some analysis and exploration on the existing problems of internal control and how to improve the internal control of modern enterprises.