试论当前企业内部控制的主要问题及对策

ON THE MAJOR PROBLEMS IN THE PRESENT INNER CONTROL OF ENTERPRISES AND COUNTERMOVES

现代企业的内部控制是在以董事会为核心的法人治理结构下的各阶层为确保企业财产安全完整、提高会计信息质量、实现企业经营的高效率与高效益而共同建立和遵守的一系列具有控制职能的措施和程序。建立企业内部控制,既要遵守合法性、全面性、重要性、有效性;又要求对内部控制合理定位;加强内控环境建设,塑造企业文化;设立良好的控制活动;依靠企业内审和会计事务所的力量作好企业风险评估;运用ERP系统建立健全信息反馈机制,以提高内部控制效率和优化内部控制流程,完善现代企业的内部控制体系。

The inner control of modern enterprises refers to a series of measures ＆ procedures bearing the functions of controlling established and observed by every stratum under the structure of legal administration with the board of directors as the core in order to ensure the safety and completeness of enterprise property, improve accounting information quality and achieve high efficiency ＆ benefits in enterprise operation. The inner control of enterprises must be established in accordance with the laws and it must be comprehensive, effective and have the right orientation. In order to optimize inner control process and improve inner control efficiency, inner environment construction is to be strengthened , enterprise culture is to be modeled, enterprise risk is to be evaluated and information feedback mechanism is to be perfected.