企业内部控制制度浅析

Analysis of Internal Control System within Enterprises

内部控制是管理现代化的必然产物 ,而内部控制的产生与发展又促使审计工作从详细审计发展成为以测试内部控制为基础的抽样审计。注册会计师在进行审计时 ,首先要研究与评价被审计单位的内部控制 ,这也是现代审计的重要特征。作者从内部控制的产生与发展出发 ,对内部控制进行了多层面的解释 ,分析了内部控制结构。其次 ,从我国内部控制失效的表现与原因出发 ,提出了完善我国企业内部控制的对策与建议。最后 ,从完善企业的控制环境、进行全面的风险评估、设立良好的控制活动、加强信息流动与沟通、加强企业的内部监督等方面出发 ,结合我国目前企业内部控制制度的实际问题 ,寻求解决方案。

Internal control is the inevitable product of management modernization, and the initialization and further development of internal control advances the audit from detailed audit to sampled audit based upon testing of internal control. A chartered accountant usually starts his work by first studying and evaluating the internal control of the department being audited, and this is also an important feature of modern audit. From the establishment and development of internal control, the structure of internal control is analysed at different levels. From the syndromes of and causes for failures of internal controls in China, countermeasures are proposed for perfection of internal controls within outerprises. In the light of the reality in China, possible solutions are reviewed from the view points of providing better environments for internal control, conducting comprehensive risk evaluation, working out better control activities, enhancing information circulation and communication and reinforcing internal supervision within enterprises.