企业内部控制现状的分析及完善对策

Analysis on Current Situation of Internal Control and Its Countermeasure

企业内部控制制度作为现代企业管理的重要组成部分,很好地保证了企业经营活动的合理性和合法化。尽管国企内部管理存在着这方面或那方面的问题,但最突出的问题之一是内部控制手段软弱,要解决这方面的问题,必须强化企业内部控制。阐述了企业内部控制失效的现象,分析了现象的成因,提出了完善企业内部控制的基本对策。

The system of internal control,as an important part of modern enterprise administration,has played a good role in making business operations rational and lawful.There exist different kinds of problems of internal administration in SOE,among which weak of control measure is most obvious.To resolve it requires strengthening internal control.This paper elaborates the situation of disabled internal control,analyzes the reasons leading to the situation and presents the basic countermeasure to perfect internal control accordingly.