企业内部控制制度的完善与构建

Amelioration and Construction of Enterprises' Internal Domination System

内部控制在企业经营管理中的作用是非常重要的,而目前我国企业的内部控制现状不容乐观,存在很多问题,如对内控的认识不足、公司治理结构不完善、内部控制评价缺乏统一标准、监督机制不完善、人员素质不齐、重视内部控制的评价而轻视其建立过程等。因此,要提高企业的管理水平,提高经济效益,必须建立健全企业的内部控制体系,尤其注重完善内部控制环境、实现企业内部控制的观念创新、建立现代企业制度、完善法人治理结构、系统地进行风险评估、提高企业管理者的素质并逐步过渡到建立统一的内部控制制度负责机构等问题的解决。

Internal domination plays an important role in enterprises＇ management however, we are not sanguine about that of our country. There are many problems such as lack of knowledge of internal domination, imperfection of management construction, lack of integrated standard of evaluation, imperfection of superiuted system, differences of staff qualities, emphasizing evaluation of internal domination but ignoring construction process, etc. Therefore, the complete enterprise＇ s internal domination system must he constructed in order to increase management level and economic power. Such problems should especially be solved, as improving internal domination environment, innovating internal domination concepts, constructing modern enterprises＇ system, ameliorating construction of a legal person＇s administration, proceeding risks of evaluation thoroughly, increasing administrators＇ qualities, transfering to the integrated internal domination responsibility system progressively and so on.