浅谈内部控制的管理

Management of Internal Control

目前,国内企业内部控制存在的问题,主要是会计信息失真,制度不完善,违法违纪现象时常发生,考核企业干部机制不完善等。企业应建立一个良好的内部控制环境,明确资产记录与保管的分工,采取有效措施确保会计凭证和会计记录的完整性和正确性,建立财产清查盘点制度,加强权力监督。通过多方努力,形成合力,从而提升内部控制水平,进而提高企业管理水平。

Now the problems in internal control of domestic enterprises are accounting information distortion,imperfect systems,frequent violation of disciplines,and imperfect evaluation mechanism on managers,etc.Hence,the enterprises should establish a better internal control environment,clarify the division of recording and safekeeping assets,take effective measures to guarantee completeness and correctness of accounting document and record,build physical inventory and stock-taking system,and increase power supervision.Through efforts and cooperation of all aspects,we can increase the level of internal control and enterprise management.