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企业的持续健康发展是全体企业经营者追求的一致目标。科学合理的内部控制在保证会计资料的真实、合法、完整,保护资产的安全和完整,保证企业业务活动的合规有效,发现、防止、纠正错误与舞弊等方面发挥着重要作用。在当前经济下行压力较大情况下,企业自身若能够以内部控制为手段,以持续改善企业经营管理为核心,不但有助于企业协调内部各职能部门的利益,有助于社会资源的合理配置和社会分配的公平,更加有助于企业在市场竞争中发展壮大。本文就我国大多数中小企业在企业内部控制方面的现状、改进企业内控的方法手段及内部控制对推进企业良性健康发展方面做一些简要的解析。
The sustained and healthy development of enterprises is the consistent goal pursued by all business operators. Scientific and reasonable internal control plays an important role in ensuring the authenticity, legitimacy and completeness of accounting information, protecting the safety and integrity of assets, ensuring the compliance and effectiveness of business operations, and finding, preventing, correcting mistakes and fraud. Under the current downward pressure on the economy, if the enterprise itself can take internal control as a means to continue to improve business management as the core, not only helps enterprises to coordinate the interests of the internal functional departments, contribute to the rational allocation of social resources And the fair distribution of society, more conducive to business development and growth in the market. This article gives some brief analysis on the current situation of most SMEs in our country in terms of internal control, ways and means of improving internal control and internal control to promote the healthy development of enterprises.