论完善企业内部控制

On Develop the Internal Control of Enterprises

内部控制作为企业管理的重要手段,建立并完善企业内部控制是深化企业改革,建立现代企业制度的关键。完善企业内部控制,已成为当前我国企业的首要任务。加强和完善企业内部控制制度,已成为当前我国企业界最为关注的话题之一。企业经营环境的变化、管理理论的不断发展以及近年来因内部控制失效而发生的恶性管理事件,都要求企业的内部控制不断完善和发展。构造有效运作的企业内部控制制度,对于完善公司治理结构和信息披露制度,保护投资者的合法权益,并保证资本市场的有效运行有着非常重要的意义。

Internal control is an important means of business management. To establish and improve internal control is a way to deepen the enterprise reform, and the key to establishing a modern en- terprise system. Changes in business environment, the continuous development of management theory, as well as in recent years due to failure of internal controls and management fraud occurred in a vicious, are requiring continuous improvement and development of internal controls. It has a very important significance to construct the effective operation of internal control system for improving corporate governance and information disclosure system, protecting legitimate rights and interests of investors and ensuring the effective function of capital markets.