论企业内部控制制度的规范

On Standardizing Inner Control System of Enterprises

内控制度是现代企业管理的重要组成部分。实施有效的内控制度,必须把握好受权的度、提高被控对象的受控度、提高规范控制度、提高控制人员的熟练程度,从而进一步规范企业的内部控制制度,推进企业良性发展。

Inner control system is an irnportant part of modem company management. Effective inner control system re- quires four ＂degrees＂, namely controlling authority degree, increasing the objects degree of being controlled, enhancing the degree of standardizing control, and increasing controller＇s proficiency, thus furthering the standardization of inner control system and promoting the sound development of enterprises.