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目前我国企业的内部控制非常薄弱,存在企业对内部控制的重要性认识不足、没有形成内部控制的整体框架、内部控制执行不力、企业内部控制风险意识十分薄弱等问题。应采取建立完善的公司治理结构、提升规范控制程度、提高管理者和员工素质、建立具有操作性的道德规范与行为准则、建立内部控制检查考核和评价机制、加快网络信息化建设等措施来加强我国企业内部控制建设。
At present, the internal control of enterprises in our country is very weak. There are some problems such as the lack of understanding of the importance of internal control, the overall framework of internal control, the weak implementation of internal control and the weak awareness of internal control risk in enterprises. Should take to establish a sound corporate governance structure, enhance the degree of normative control, improve the quality of managers and staff, the establishment of an operational code of ethics and conduct, establish internal control inspection and evaluation and evaluation mechanism, speed up the construction of network information and other measures to strengthen The Construction of Internal Control in Chinese Enterprises.