健全企业内部控制制度 促进企业发展

Promoting the Development of Enterprises through Perfecting Enterprises' Internal Control System

建立健全内部控制制度是促进企业发展的一项重要任务。介绍了内部控制的构成要素,指出企业应结合自身经营活动的特点,建立适合本单位业务特点和管理要求的内部会计控制制度,同时阐述了建立企业内部控制制度的有效保证机制。

Establishing and perfecting internal control system is an important task of promoting the development of enterprises. This paper introduces the composing factors of internal control system, points out that enterprises should establish internal control system suited to professional features and managing requirement of this unit connecting with the features of self management activity, expounds the effective ensured mechanism of establishing enterprises' internal control system.