浅议现代企业制度下的内部控制制度

Discussion Of Internal Control System Under Moder Enterprise System

现代企业制度是符合社会化大生产特点,适应市场经济体制需要。随着竞争的日益激烈,企业决策者要求所使用信息,必须及时准确,这就给企业内部控制制度发展提出新的课题。本文分析了内部控制制度的概念、重要性、改进方案。

Modern enterprise accords with the characters of social manufacture and conforms to the requirement of market economy system. While competition becomes more and more intense, leaders of enterprise must use information timely and correctly, it gives a new lesson to enterprise's internal control system. The article analyze the concept, importance, improvement scheme of internal control system.