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内部控制是现代企业生产运营管理的重要组成部分,是实现企业生产经营目标、增强企业市场竞争力的关键。随着市场经济以及信息科技的发展,企业内部控制效果已日渐明显,但是从总体上看,企业内部控制效果评价体系还很不完善,企业内部控制制度设计还有缺陷、内部控制运行机制尚不科学等。为了更好的适应现代市场经济的发展,增强经济综合实力,从企业内部控制的关键环节上增强企业内部控制效果研究已势在必行。
Internal control is an important part of modern enterprise production and operation management, which is the key to realize the goal of production and operation and enhance the market competitiveness of enterprises. With the development of market economy and information technology, the effect of internal control has become more and more obvious. However, on the whole, the evaluation system of internal control of enterprises is still imperfect. The design of internal control system of the enterprise is still deficient. The operating mechanism of internal control is not yet Science and so on. In order to better adapt to the development of modern market economy and enhance the overall economic strength, it is imperative to study the effect of internal control of enterprises from the key aspects of internal control.