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内部控制虽然不是造成企业经营失败的惟一原因,但是企业失败总离不开内部控制的因素。在经济高速发展的今天,特别是在新旧体制转换的过程中,由于经济环境日趋复杂,出现了一些新型的经济犯罪案例。因此,在新的形势下,必须高度重视企业内部控制建设,强化对单位各项经济业务及相关岗位的控制。加强和完善企业内部控制制度,已成为当前理论界和实务界最为关注的话题之一。本文首先分析了当前企业内部控制存在的问题,在此基础上提出了改善企业内部控制的对策。
Although the internal control is not the only reason that causes the business failure, the failure of the enterprise can not be separated from the factor of internal control. In today’s rapid economic development, especially in the process of the transformation of old and new systems, due to the increasingly complex economic environment, there have been some new cases of economic crimes. Therefore, under the new situation, we must attach great importance to the construction of internal control of enterprises and strengthen the control over all economic operations and related positions in the unit. Strengthening and improving the internal control system of enterprises has become one of the most concerned topics in theory and practice. This article first analyzes the existing problems in the internal control of the enterprise, and on this basis puts forward the countermeasures to improve the internal control of the enterprise.