摘要
内部控制制度是企业风险管理中的一个重要问题。从企业内部控制制度存在的问题入手,完善企业内部控制制度,可以提高会计信息质量,改善企业经营管理水平,建立现代企业制度,保证企业经营健康发展。
Internal control system is an important part in enterprise management. This paper analyses the problems in enterprise internal control system and gives suggestions on how to improve internal control system, which can ensure the quality of accounting information and improve enterprise management, establish modern enterprise system and contribute to the healthy development of enterprises.
关键词
内部控制
法律责任
激励机制
产权制度
以人为本
internal control
law responsibility
stimulating system
property rights system
people-oriented
