浅谈企业内部控制与经济责任制的结合问题

On the combination of business internal control and system of economic responsibility

内部控制是衡量现代企业管理的重要标志。从国内企业的实际情况看,对内部控制缺乏正确认识,管理权责不清、激励约束机制不健全,控制手段不力。推行经济责任制,将责权利相结合,有利于加强企业内部控制,保证企业经营目标的实现。

The internal control is an important symbol that marks whether the business management is modem or not. In practice, many domestic businesses don＇t know internal control correctly. They lack in a sound impelling and binding system, strong control measures and definite responsibilities and powers for management. So it is advisable that businesses carry out the system of economic responsibility and combine responsibilities with powers to strengthen internal control and guarantee the attainment of business goals.