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企业竞争的加剧,必然带来管理方式的变革,进而为企业内部控制有效性提出了更高的要求。本文在结合内部控制相关概念的基础上,认为必须要加强对其内部控制管理,改善内部管理环境,提高内部控制效果,不断降低其运营风险。充分利用信息化,提高企业信息沟通能力,进一步改进并完善预算制度的施行细则,进而为提高企业内部控制有效性提供制度上的保证。
The exacerbation of enterprise competition will inevitably lead to the change of management mode, which in turn puts forward higher requirements for the effectiveness of internal control of enterprises. Based on the concept of internal control, this paper believes that it is necessary to strengthen the management of its internal control, improve the internal management environment, enhance the effectiveness of internal control and reduce its operational risk. Make full use of information technology to improve the ability of enterprise information communication to further improve and perfect the implementation of the budget system rules, and thus to improve the effectiveness of enterprise internal control to provide institutional guarantees.