企业内部控制制度建立与完善的探讨

Probe into Establishing and Perfecting Enterprise's Internal Control System

内部控制作为一项系统工程,已经在发达国家形成了一整套完善的有机结合的理论体系和严谨的操作方法。在我国,作为单位内部管理的重要内容也越来越受到社会各界的重视。阐述了内部控制制度的涵义与构成要素,探讨了制定我国企业内部控制制度的目标定位及内容,提出了完善我国企业内部控制制度的对策与构想。

Being as a systematic engineering, the internal control has formed a set of organically combined theoretical system and strict operating methods in the developed countries. And in China, being as an important content of the internal management of the units, the internal control attracts more and more attention of various circles of the society. This paper expounds the connotations and main components of the internal control system, probes into the target positioning and contents of the internal control system of our country＇s enterprises, and puts forward some countermeasures and presumptions of perfecting the internal control system of our country＇s enterprises.