浅谈企业内部控制的完善

Perfecting the Internal Control in the Enterprise

加强和完善内部控制是企业管理中的一项重要工作。目前企业内部控制存在许多问题。在内部控制中把握好授权度,完善企业内部控制的规范程度,提高内部控制人员的能力,将控制面和控制点进行有机的结合可以有效地提高内部控制的质量效果。

Strengthening internal control is a key job in business management. Many problems exist in the internal control of an enterprise. The quality of internal control can be enhanced effectively by setting the proper extent of authorization, perfecting the norms of internal control in the enterprise, improving the personnel＇s ability, coordinating the controlling party and the controlled, and combining general control with control points in the internal control.