加强企业内部控制建设初探

Probe into Strengthening the Construction of Enterprise's Internal Control

从目前企业内部控制的现状出发,揭示了企业内部控制存在的问题,提出加强内部控制建设的建议,包括营造良好的内部控制环境,建立必要的风险评估机制,实施完整的内部控制活动,建筑稳固的信息和沟通渠道,设置完善的内部控制监督体系等。

Starting from the present situation of enterprise's internal control, this paper reveals the problems existing in enterprise's internal control, and puts forward some suggestions of strengthening the construction of enterprise's internal control that include constructing excellent environment for the internal control, establishing the necessary risk evaluation mechanism, carrying out complete internal control activities, building the stable information and communication channels, and setting up perfect supervision system for the internal control, etc.