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我国企业内部控制制度普遍薄弱,大致表现在企业管理层严重缺乏内部控制意识;企业会计人员的素质难以胜任内部控制要求;控制成本费用的力度不够,财务信息及其质量严重失真,不能真实地反映企业经营成果和财务状况;企业经济效益影响着内部控制制度的有效发挥;不能广泛地建立企业的监督机制。对此,应建立职责明确的组织结构;建立和完善企业风险评估系统;强化内部审计等对策。
The internal control system of enterprises in our country is generally weak, which is generally reflected in the serious lack of awareness of internal control by the management of the enterprise; the quality of corporate accountants is not competent for the requirements of internal control; the control of costs and expenses is not enough; the financial information and its quality are seriously distorted and can not be truly reflected Business results and financial status; economic efficiency of enterprises affect the effective play of the internal control system; can not establish a wide range of corporate oversight mechanisms. In this regard, should establish a clear organizational structure of responsibility; establish and improve the enterprise risk assessment system; strengthen internal audit and other countermeasures.