论文部分内容阅读
当前,国际环境更加复杂化,不同经济体宏观政策在不断分化,全球市场需求继续萎缩、贸易保护主义盛行、企业经营成本不断上升以及国家宏观调控政策不断深入,新兴经济体的发展面临严峻考验。为有效应对国内外复杂多变的经济形势、合理保证经营管理、维护资产安全、保证财务报告及相关信息真实完整、提高经营效率和效果、促进企业实现战略性发展,企业必须进一步加强内部控制。本文针对我国企业内部控制中存在的问题做了研究,阐述了内部控制在企业中存在的本质,指出了我国企业内部控制管理中存在的问题,并有针对性地提出了健全与完善企业内部控制工作的对策与措施,以期对做好企业管理实施有效的内部控制提供借鉴作用。
At present, the international environment is more complicated, the macroeconomic policies of various economies are constantly declining, the demand in the global market continues to shrink, the prevalence of trade protectionism, rising operating costs of enterprises and the continuous deepening of macro-control policies of the country are facing severe tests for the development of emerging economies. In order to effectively cope with the complex and ever-changing economic situation at home and abroad, reasonably guarantee the operation and management, safeguard the assets, ensure the integrity and truthfulness of financial reports and related information, enhance the operation efficiency and effectiveness and promote the strategic development of enterprises, enterprises must further strengthen their internal control. This paper studies the problems existing in the internal control of enterprises in our country, expounds the essence of the internal control in the enterprises, points out the problems existing in the internal control and management of the enterprises in our country, and puts forward some suggestions to improve and perfect the internal control Work measures and measures, with a view to doing a good job of enterprise management to implement effective internal control provide reference.