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内部控制贯穿于企业的各个方面,是企业持续发展实现自身目标的基本保证。不管是独立企业还是集团企业都需要加强内控的建立,但目前关于集团内部控制强调独特性的研究略显不足。鉴于此,本文针对近年来我国企业集团内部控制存在诸多问题的这一现状,先进行理论原因分析,随后探讨了关于提升我国企业集团内部控制的建议,包括结合企业生命周期,管理控制上的完善,特别是关注信息化系统的建立。
Internal control runs through all aspects of the enterprise and is the basic guarantee for the sustainable development of an enterprise to achieve its own goals. Whether independent enterprises or group enterprises need to strengthen the establishment of internal control, at present, the study on the uniqueness of group internal control emphasizes a little less. In view of this, in view of the current situation that there are many problems in the internal control of the enterprise groups in our country in recent years, this paper first analyzes the theoretical reasons and then discusses the suggestions on improving the internal control of the enterprise groups in our country, including the combination of the enterprise life cycle, the improvement of management and control , In particular, concerned about the establishment of information systems.