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任何企业都是在一定环境和条件约束下生存和发展的,很多企业难逃十年的磨砺,能够存活十年的企业,一般有着比较稳定的存活基础。因此,研究企业在不同生命周期内的特征,对建立有效的企业内部控制体系具有十分重要的意义。本文从理论视角上研究与探讨企业位于每个生命周期时的内部控制体系构建,旨在建立行之有效的内部控制体系,规范企业内部控制制度,提高经营效率和运营效果。
Any enterprise is under the environment and conditions of survival and development, many companies can not escape the ten years of sharpening, to survive ten years of business, generally have a relatively stable basis for survival. Therefore, studying the characteristics of enterprises in different life cycles is of great significance to establishing an effective internal control system. This article studies and discusses the construction of internal control system of enterprises located in each life cycle from the theoretical perspective, aiming at establishing an effective internal control system, standardizing the internal control system of the enterprise, and improving the operational efficiency and operational effectiveness.