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企业生存发展内外部环境不断变化,越来越多的企业也要承受激烈的生存发展压力。做好内部控制正在成为很多企业的共识,但从实际内部控制建设效果来看,大多数企业内部控制能力依然较低。相当大一部分企业在内部控制问题解决上缺乏科学的理论指导,其内部控制建设手段实际有效性也相对较低。本文将对企业内部控制建设相关事宜进行研究,在探寻当代企业内部控制进程中存在问题的基础上,就如何加强企业内部控制建设提出合理化建议。
The internal and external environment for the survival and development of enterprises is constantly changing, and more and more enterprises are under the pressure of intense survival and development. Good internal control is becoming the consensus of many companies, but from the actual effect of the construction of internal control point of view, most of the internal control ability of enterprises is still low. A considerable part of the enterprises lack of scientific theoretical guidance in the solution of internal control problems, and the actual effectiveness of their internal control construction measures is relatively low. This article will carry on the research to the internal control construction of the enterprise, on the basis of exploring the existing problems in the internal control of the contemporary enterprise, puts forward the reasonable suggestion on how to strengthen the internal control construction of the enterprise.