论文部分内容阅读
本文从此次金融危机出发,结合我国内部控制规范的发展历程,分析了我国企业内部控制体系建设的现状,揭示了其在金融危机的冲击下凸显的一些问题,并提出了相应的建议和对策。本文认为各企业应充分利用此次危机的契机,调整公司治理结构,深入学习基本规范的要求,结合本企业的实际情况,建立自己的内部控制体系,加强全面预算管理,增强企业抵御风险的能力。
Based on the financial crisis and the development course of the internal control standard in our country, this paper analyzes the status quo of the construction of the internal control system in our country, reveals some of the problems highlighted under the impact of the financial crisis and puts forward corresponding suggestions and countermeasures. This paper argues that all enterprises should make full use of this crisis opportunity to adjust the corporate governance structure and further study the requirements of basic norms and establish their own internal control system in combination with the actual conditions of the enterprise so as to strengthen the overall budget management and enhance the ability of enterprises to resist risks .