浅谈现代企业治理机制下的内部控制制度

A Tentative Discussion on the Inner Control System Under the Modern Enterprise Mechanism

健全有效的内部控制,不仅能保证企业会计信息的真实正确、财务收支的有效合法和财产物资的安全完整,还能保证企业经营活动的效率性以及企业经营决策和国家法律法规的贯彻执行。构筑严密的以"防、堵、查"为主的递进式的企业内控制度,对于及时发现问题,防范和化解企业经营风险和会计风险,将具有重要的作用。因此,坚持从"激励+约束"的基础上建设、完善和实施企业内部控制体系,充分发挥内部控制的作用并不断创新,应是我们努力的方向。

Regularly effective inner control not only can pledge the correctness of enterprise accounting information,the effective legality of the financial affairs revenues and expenditures and the safeness of the property goods and materials,but still can pledge the efficiency of the enterprise managing activity,the policy as well as constitutional law and regulation to be carried out.The exterprise inner control system of prevention,blocking,and examination plays an important role in finding the problem,preventing enterprise management and accounting risk.Therefoe persisting in construction from the foundation of 'excitation plus restriction',making perfect and putting into effect the enterprise inner control system,fully giving play to the effect of inner control and innovation should be our dlirection.