关于企业内部控制制度的探讨与建议

Discussion and Suggestion on Concerning the Corporations Internal Control System

当经济发展到一定程度以后,如何更好地发挥内部控制和风险管理体系与企业发展的协同效应,增强两者的良性互动,是现代企业参与竞争与谋求发展的内在需要。有必要把企业文化建设作为企业内部控制的基础性工作,培植企业内部控制制度建设的"土壤"。在此背景下,政府立法也聚焦于企业内部控制。建立完善企业内部控制制度是一项长期的任务,故本文在界定内部控制涵义的基础上,具体分析了我国企业内部控制的局限性及现状,有针对性地提出克服内部控制的局限性的建议。

When the economy develops to a certain extent, how to better play after internal control and risk management system and the development of the enterprises synergies, enhance healthy interaction between the two is internal need of modern enterprises to participate in competition and seeking development. And to include enterprise culture construction as internal control the basic work of enterprises and foster the building of the internal control system of enterprises ＂ soil ＂. Against this background, the government legislation is also focused on internal control of enterprises. Establishment of improving their internal control system, is a long-term task. As, this article in defining internal control meaning, on the basis of specific analysis of china＇s enterprises internal control overcome the limitations and the status quo, and pointedly internal control the limitations of the proposal.