浅谈企业内部控制的建立与完善

On the Internal Control and its Improvement for Enterprises

建立内部控制的可行方法,首先要制定内部控制标准体系,其次企业制定适合自身情况的内部控制;完善内部控制的必要手段,首先对内部控制的审计做出强制性的安排,其次要构造业务循环模型。

In order to set up the internal control mechanism for enterprises, first, we should work out a standard system of internal control, second, formulate an internal control system with a feature adapted to oneself. As the necessary measure of internal control, we should enforce the audit of internal control and configurate a cyclic model of business.