浅谈如何健全企业内部控制制度

On the perfection of the internal control system in enterprises

针对建立健全内部控制制度是促进企业发展的一项重要任务,介绍了内部控制的构成要素,指出企业应结合自身经验活动的特点,建立适合本单位业务特点和管理要求的内部会计控制制度,同时阐述了建立企业内部控制制度的有效保证机制。

Establishing and perfecting the internal control system is essential to promoting the development of the enterprises, thus the elements of the internal control are introduced. The author points that the enterprises should establish the internal account control system suitable for the characteristic of business and management requirements according to its own activity features. On the meantime, the effective assurance mechanism of establishing the internal control system of enterprises is described.