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内部控制制度是企业管理现代化的必然产物,加强内部控制制度建设是建立现代企业制度的内在要求。有效的内部控制能提高企业经营管理水平和风险防范能力,促进企业可持续发展。内部控制有效除了要有完善的内部控制制度外,还要有对制度执行情况的监督检查,更要有严格的绩效考评制度去保障内部控制制度的实施。
The internal control system is the inevitable product of the modernization of the enterprise management. Strengthening the construction of the internal control system is an inherent requirement of establishing a modern enterprise system. Effective internal control can improve the level of enterprise management and risk prevention ability and promote the sustainable development of enterprises. Effective internal control In addition to a sound internal control system, there are also supervisory checks on the implementation of the system, but also a strict performance appraisal system to safeguard the implementation of the internal control system.