企业内部控制系统的构建与研究——基于吉林省企业

The Construction and Research of Enterprise Internal Control System——On the Base of Jilin Province Enterprise

随着市场经济的发展,企业所面临的经营风险日益加大,对企业内部控制理论的研究在风险防范的需求下也越来越深入。根据《企业内部控制基本规范》以及《企业内部控制配套指引》的要求,我国企业应建立完整的内部控制系统以应对企业随时面临的经营风险。构建内部控制系统的关键因素在于找到内部控制的关键点和风险点,逐级成立内控机构,落实内控职责。

With the development of market economy, the management risk of the enterprise is increasing, and the research on the internal control theory of the enterprise is more and more deep. According to the ＂basic norms of internal control＂ and ＂supporting guidelines for enterprise internal control＂, the enterprises of our country should establish a complete internal control system to deal with the business risk of the enterprise. The key factor in building the internal control system is to find the key points and risk points of the internal control, set up the internal control mechanism, and implements the internal control responsibilities.