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内部控制是企业防范、控制财务风险、经营风险的重要措施,是确保企业能够正常经营并逐步实现可持续发展的重要手段。在竞争日益激烈的市场环境中,企业面临着复杂性与多变性并存的各种风险,内部控制体系的建立与完善是强化企业内部管理的关键力量。本文从利益相关者视角入手,把企业内部各利益相关者对企业内部控制体系构建的诉求与企业内部控制现状分析相结合,进而探讨目前我国企业内部控制体系构建及实施过程中存在的主要问题,并基于不同利益相关者的视角提出构建和完善企业内控体系的相应建议。
Internal control is an important measure for enterprises to prevent and control financial risks and operational risks, and is an important means to ensure that enterprises can operate normally and gradually achieve sustainable development. In an increasingly competitive market environment, enterprises are faced with all kinds of risks that both the complexity and the variability coexist. The establishment and improvement of the internal control system are the key forces to strengthen the internal management of an enterprise. This article from the perspective of stakeholders, the various stakeholders within the enterprise building internal control system and the internal control of the current situation analysis, and then explore the current enterprise internal control system construction and implementation of the main problems in the process, Based on the perspectives of different stakeholders, some suggestions on how to build and improve the internal control system of the enterprise are put forward.