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内部控制制度是现代企业制度的核心,是企业生命力的重要保证。内部控制制度是规范中小企业内部管理、提高经济效益的重要保证。中小企业应该积极配合做好内控实施前工作,起草内控基本规范和配套指,为内控规范体系的有效实施做好准备。科学建立内控制度,明确内控目标,合理的内部控制的基本结构,公司董事会或类似机构对此应予高度重视,真正担当起建立健全和有效实施内部控制规范体系的责任;同时,组成专门领导班子,加强对公司内部控制建设工作的指导。公司应当统筹规划,缜密安排,根据《企业内部控制基本规范》及《企业内部控制配套指引》规定,结合经营特点和管理要求.考虑内控的实施成本问题,在成本与效益之间找到平衡点。促进中小企业内控规范体系的有效实施。
The internal control system is the core of the modern enterprise system and an important guarantee for the vitality of the company. The internal control system is an important guarantee for regulating the internal management of SMEs and improving economic efficiency. SMEs should actively cooperate with the pre-implementation of internal control, draft basic norms and supporting instructions for internal control, and prepare for the effective implementation of the internal control system. Scientifically establish internal control, define internal control objectives, and rationalize the basic structure of internal control. The company’s board of directors or similar organization should attach great importance to it, and truly assume the responsibility of establishing and improving and effectively implementing the internal control system; at the same time, form a dedicated leadership team. , to strengthen the guidance of the company’s internal control construction work. The company shall make overall planning and careful arrangements. According to the “Basic Standards for Corporate Internal Control” and the “Guidelines for supporting internal control of enterprises”, combining operating characteristics and management requirements, consider the implementation cost of internal control and find a balance between cost and effectiveness. Promote the effective implementation of the internal control system for SMEs.