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内控制度是企业在生产经营活动中进行自我调节、自我约束的机制;是企业高层为履行管理目标而建立、加强的一系列规则、政策和程序。本文旨在通过梳理内控制度发展的三个阶段,分析我国内控管理现状,提出企业必需注重公司治理组织的建设,提高全体员工的素质,加强审计监督,规范运营行为,建立有效的内部控制机制的建议。
The internal control system is a mechanism for self-regulation and self-restraint in the production and business operations of an enterprise. It is a series of rules, policies and procedures established and enhanced by top management in order to fulfill its management objectives. This paper aims to analyze the status quo of internal control in our country by combing the three stages of the development of internal control system, and point out that enterprises must pay attention to the construction of corporate governance, improve the quality of all employees, strengthen auditing and supervision, standardize their operations and establish effective internal control mechanisms Suggest.