企业内部控制制度的缺失与完善

Lack and Perfecting of Controlling System Inside Interpwises

内部控制理论的发展告诉我们 :现代企业制度下的内部控制制度 ,其职责不仅包括保证财产的安全完整 ,检查会计资料的准确、可靠 ,还将促进企业贯彻经营方针以及提高经营效率纳入其中。完善内部控制制度应抓住的关键问题是 :转变观念、走出误区 ;健全管理机构 ,理清管理权责 ;建立具有操作性的道德规范与行为准则 ;重塑组织文化 ,加强企业的凝聚力 ;加强企业经营的风险意识 ,提高风险管理水平。

The internal controlling activities development tells as, the internal under modern industry system has the duties not only about the safety of property, but also about the promotion of the eneerprise managing principales and the officiency. The key points of perfecting internal controlling system are changing senses, escaping misunderseanding, building a total managing system, strengthing enterprise cohesion, increasing the rish managing level.