完善现代企业内部控制的哲学思考

The Philosophy Reflection to Improve Modern Enterprise Internal Control

内部控制作为现代企业管理的重要手段,对实现企业价值和目标具有重要作用。当前我国企业的内部控制还存在许多问题,普遍薄弱不完善。为此,应借鉴国外企业内部控制比较成熟的理论与实践,并根据我国现代企业内部控制的具体情况,有针对性地提出一系列完善内部控制的原则与方法,使之逐步提升竞争力,进而为我国现代企业建立起科学高效的管理体系做出有益的探索。

The internal control as an important means of modern enterprise management,has an important role for value and goal of modern enterprise.The current internal control of our modern enterprise still has many problems.It is generally weak perfect.Therefore,according our modern enterprise circumstances of internal control,we should learn from foreign companies more mature internal control theory and practice.It will put forward a series of sound internal control principles and methods.Moreover,it will gradually improve competitiveness of our modern enterprise,establish a scientific and efficient management system,and make a useful exploration.