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当今正是经济低迷时期,我国也不例外,其主要表现在一些中小企业纷纷倒闭,一些大中型企业靠着政府资助勉强度日。上述情况一方面揭示经济发展从高峰到低谷的客观规律所在,另一方面也暴露一些企业缺乏风险管理意识,未能做到未雨绸缪,最后抵御不了经营中的各种风险,从而走向了灭亡。企业内控可以很好地防范企业经营风险,强化企业监督管理,减少决策与执行中的各种风险,进而促进企业稳步良性发展,所以企业内控成为企业管理者越来越关注的热门课题。
Today is precisely the period of economic downturn. Our country is no exception. Its main manifestation is that some SMEs have closed down one after another, and some large and medium-sized enterprises are reluctantly supporting the government. The above situations reveal the objective law of economic development from peak to trough on the one hand, and expose some enterprises to lack of awareness of risk management and fail to take precautions in the future. In the end, they can not withstand the various risks in their operations and thus go to extinction. Enterprise internal control can well prevent business risks, strengthen the supervision and management of enterprises, reduce various risks in decision-making and implementation, and then promote the steady and healthy development of enterprises. Therefore, the internal control of enterprises has become a hot issue that business managers pay more and more attention to.