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多年来,内部控制问题一直是国内外研究的热点,随着我国市场经济体制的日益完善,要求企业必须构建完善有效的内部控制框架与之适应,相关学者从控制环境、风险评估、控制活动、信息系统与沟通和监督等五方面入手,对内部控制进行了更为详细深刻的一系列研究。在此理论基础上,本文分析了我国企业内部控制存在的若干问题,在此基础上对这些问题提出了相应的解决方案,希望能对我国企业内部机制的建立和完善起到一定的作用。
For many years, the issue of internal control has been a hot spot both at home and abroad. With the continuous improvement of the market economy system in our country, enterprises are required to construct a sound and effective internal control framework to adapt to it. Relevant scholars, from the aspects of control environment, risk assessment, control activities, Information system and communication and supervision of five aspects of internal control conducted a more detailed and profound series of studies. Based on this theory, this paper analyzes some problems existing in the internal control of enterprises in our country, and puts forward corresponding solutions to these problems, hoping to play a certain role in the establishment and improvement of the internal mechanism of enterprises in our country.