以企业实践应用的视觉看企业内部控制规范

Standards of Internal Control from the Perspective of Enterprise Practice and Application

目前,我国许多中小企业的内部控制问题非常突出,影响了中小企业的经济效益,阻碍了中小企业的发展。应该对企业进行科学定位,确立原则性与可操作性、强制性与引导性相结合的原则,用科学管理手段,建立一个涵盖范围广、功能完善、反映灵敏、协调有效的企业内控制度的整体框架,加大企业内部控制规范的力度,以解决内部控制基本规范实施中的冲突与协调,保护其经济资源的安全与完整、防范管理漏洞、保证会计信息的真实可靠。

The problem on internal control is serious in many small and medium-sized enterprises, which influences their economic benefit and hinders their development. Hence, we should locate the enterprises scientifically, set up principled and operable, and compulsory and introductory standards, establish a complete framework for widespread, function-perfect, sensitive and operation-effective internal control system through scientific management, increase management on the standards of enterprise internal control to solve the conflict and correlation in the process of basic internal control standard, protect security and completion of their economic resources, prevent faults in management and guarantee authenticity and reliability of accounting information.