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随着我国社会经济的不断进步和发展,全球经济呈一体化趋势明显增强。在经济全球化的背景下,我国企业有必要推行内部控制体系建设,实施内部控制制度。在企业中构建有效的内部控制体系,有助于企业防范风险,加强企业内部控制建设,有利于提高企业的管理水平和战略目标执行力。企业内部控制体系的建设是一项重大而又复杂的系统工程,目前我国正处在社会主义市场经济的发展过程中,企业内部控制处于起步阶段,有待加强引导和逐步完善,因此,企业应当结合我国基本国情构建符合企业自身发展的内部控制体系。文章分析了企业内部控制体系的含义和重要性,并提出了建立内部控制体系应当注意的问题和措施。
With the continuous progress and development of our country’s social economy, the trend of integration of the global economy has obviously increased. Under the background of economic globalization, it is necessary for Chinese enterprises to implement the internal control system and implement the internal control system. Building an effective internal control system in the enterprise helps to prevent risks and enhance the construction of internal control of the enterprise, which helps to improve the management level and the execution of strategic objectives. At present, our country is in the process of developing the socialist market economy. The internal control of the enterprise is in the initial stage, which needs to be strengthened and gradually improved. Therefore, the enterprise should combine the internal control system The basic national conditions in our country are built in line with the internal control system for the development of enterprises. The article analyzes the meaning and importance of the internal control system of an enterprise, and puts forward the problems and measures that should be paid attention to when establishing the internal control system.