企业内部控制制度探析

Probe into Industrial Inner Controlling System

内部控制制度主要由环境控制、会计系统、控制程度三个方面组成。实现方式有组织规划控制、授权批准控制,预算控制和实物控制四种形式;主要内容有岗位责任制度、业务程序自理制度、会计制度等。建立适合我国国情的内部控制体系,是挖掘企业内部潜力,提高企业经营效率的关键。

The inner controlling system is mainly made up from three aspects of environmental control, accounting system and controlling extent. There are four ways to realize the controlling system, namely organizational planning control, authorized ratifying control, budgetary control and physical control, object matters have system of post responsibility, system of operational process self servicing and accounting system etc. To establish an inner controlling system adaptable to the country's situation is essential to exploit inner potentialities and raise operational efficiency.