当前我国企业内部控制存在的问题及对策

Problems and Countermeasures to Internal-control of Chinese Enterprises

内部控制是实现现代企业管理的重要组成部分,也是企业生产经营活动赖以顺利进行的基础。为了增强企业在改革浪潮中的竞争实力,提高企业的经济效益,各企业都将强化企业的内部控制制度作为企业管理的重中之重。基于此,文章阐述了内部控制制度的概念,分析了当前我国企业内部控制存在的问题,提出了完善和落实内部控制制度的对策。

Internal control is not only a crucial part of modem corporation management, but also sets up a foundation for corporations to run smoothly. Every corporation attaches great importance to internal control in order to intensify its competence and promote its profit in the course of reform. The paper explains the concept of internal control, then, offers some countermeasures to fulfill and perfect management system.