企业内部控制探讨

Discussing on Strengthening and Perfecting Enterprise Internal Control

内部控制制度是社会经济发展到一定阶段的产物,是现代企业管理的重要手段。在信息产业十分发达的当今社会,有效的内部控制不仅能促使企业资源合理配置,提高劳动生产率,而且对于防范舞弊、减少损失、提高资本的再生能力具有积极的意义。实践证明:内部控制得控则强、失控则弱、无控则乱。内部控制已成为衡量现代企业管理的重要标志。加强和完善企业内部控制制度,保证会计信息的质量,对于完善公司治理结构和信息披露制度,保护投资者的合法权益并保证资本市场的有效运行有着非常重要的意义。

The internal control system is the outcome that the social economy developing to a certain stage,and is important means of management in the modern enterprise.Nowadays, valid internal control not only urges the enterprise to install resources reasonably, raise labor rate of production, but also have the positive meaning to improving the capital reborn ability, reducing the loss and guarding against to embezzle.Practice certificates：internal control controlled, it will be strong, losed control then weak, not controlled then disorderly.lnternal control has become important sign of measuring the modern enterprise management.Strengthenlng and peofecting enterprise internal control system, assuring the quality of accountant information, has the count meaning to managing the structure and informations publishing.