加强和完善企业内部控制的思考

Thinking on the Strengthening and Perfecting of Internal Control of Enterprises

从内部控制的现状入手,从认识因素、体制因素、人员因素等方面分析了企业内部控制存在的问题,指出了内部控制管理的关键问题,提出了加强和完善企业内部控制的对策。

Based on the status quo of internal control, this paper analyzes the problems existing in the enterprise internal control from the aspects of understanding, system and personnel, points out the key problems in the internal control management of enterprises, and puts forward the countermeasures to strengthen and perfect internal control.