试论企业内部控制制度的建立与完善

Establishing and Perfecting the Control System Inside the Enterprise

企业内部控制制度是法人治理结构的重要组成部分,有效地执行健全的内部控制制度是实现企业目标的有力保障,而企业目标的实现又能促使企业更加注重内部控制制度。企业环境、企业文化和企业高层执行内部控制制度的状况是建立和完善企业内部控制制度的关键。

The control system inside an enterprise is an important component of the corporate governing structure. The effective operation of a sound control system inside the enterprise is a strong guarantee for achieving the goal of the enterprise. And the realization of the enterprise's goal can impel the enterprise to pay more attention to the inside control system. The corporate environment, culture and the top management's complying with the inside control and assessing the control in appropriate time is the key to establishing and perfecting inside control.