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随着改革开放的进一步深化,我国的经济进入了转型期。我国经济近30年的快速发展得益于依靠低廉的劳动力带动制造业的迅猛发展。然而,事实证明,我国的制造业企业大部分都是低端的、劳动密集型的制造业,不仅对于资源的消耗大,在国际上的综合竞争力不强。更为主要的是,管理比较粗放,内部控制意识不强,造成了企业后续发展能力不强。在现代化的企业中,内部控制可以降低生产成本,提高企业的整体经济效益。由于我国特殊的国情,在实行内部控制的过程中也存在一些问题。文章分析当前我国制造业企业内部控制存在的问题,并为相关的企业改革做一定的参考。
With the further deepening of reform and opening up, our country’s economy has entered a period of transition. The rapid economic development of our country in recent 30 years has benefited from the rapid development of manufacturing industry relying on low labor force. However, facts show that most of the manufacturing enterprises in our country are low-end and labor-intensive manufacturing industries, which are not only expensive for resources but not comprehensively competitive in the world. More importantly, the management is rather extensive and the awareness of internal control is not strong, resulting in a weak ability of the follow-up development of enterprises. In modern enterprises, internal control can reduce production costs and improve the overall economic efficiency of enterprises. Due to China’s special national conditions, there are some problems in the process of implementing internal control. The article analyzes the existing problems in the internal control of manufacturing enterprises in our country and makes some reference for the related enterprise reform.