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萨班斯内控法案的出台,企业加强了内部控制管理,但在实际执行过程中,由于重视程度不同、部分人员业务能力不足、内部控制制度认识的片面性和内控监督不力等因素影响,使内部控制效果并不显著,为有效解决内控存在的薄弱环节,在提高认识、完善结构、加强人员管理和内部监督等方面加强管理。
Due to the introduction of the Sarbanes-Oxley Act, enterprises strengthened their internal control management. However, in the actual implementation process, due to the different degrees of emphasis, the lack of professional competence of some personnel, the one-sided understanding of the internal control system and the weak internal control, the internal control The effect is not significant, in order to effectively solve the weak links existing in internal control and to strengthen management in terms of raising awareness, perfecting the structure, strengthening personnel management and internal supervision.