试论企业内部控制制度的建立及其局限性

On the Establishment of the Internal Controlling Institution and Its Limitation

企业建立、健全内部控制制度是市场经济客观规律的内在要求 ,其实质是企业对经济活动进行管理的一种手段。企业应重点在组织结构及职责分工、会计记录等诸多环节实行内部控制。内部控制制度也存在一定的局限性 ,企业应按现代企业制度的要求 ,通过建立产权清晰的经济实体、有效的公司治理结构、健全的内部会计控制制度系统来建立内部控制制度。

A good internal controlling institution is the basic requirement of the market economy, and it is a managerial method of a company. Enterprise should strengthen internal controlling in aspects of organizational structure, obligation defining, meeting record, etc.. Internal controlling institution also has some limitations. The related company should establish the system through clearly defined property rights, effective corporation structure and completely accounting system based on the modern enterprises system.