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随着经济发展市场化,我国企业加快了与国际接轨的步伐,在这样的条件下,我国企业面临着严峻的生存和发展挑战,同时由于不完善的内部控制制度,导致企业财务上出现很多不法行为,企业为了在新形势下茁壮成长,必须不断改革,完善企业内部控制制度,并加大内部控制的创新和完善力度,把其规划为企业重要的发展战略之一。本文章通过分析我国企业内部控制的现状,从内部控制的概念、内部控制与风险管理的关系的视角出发,明晰内部控制的重要性,在前人研究的基础上提出我国企业进行内部控制完善和创新应注意的问题及误区。
With the marketization of economic development, Chinese enterprises have accelerated the pace of keeping pace with international standards. Under these conditions, Chinese enterprises are faced with severe challenges to their survival and development. At the same time, due to the imperfect internal control system, there are many unscrupulous enterprises In order to thrive in the new situation, enterprises must constantly reform and perfect the internal control system of their enterprises and increase the innovation and improvement of internal control so as to make them one of the important development strategies for their enterprises. This article analyzes the status quo of the internal control of enterprises in our country, from the perspectives of the concept of internal control, the relationship between internal control and risk management, clarifies the importance of internal control. Based on previous studies, Innovation should pay attention to the problems and errors.