论企业内部控制管理问题及措施

On Problems and Measures in Corporate Internal Control and Management

内部控制是社会经济发展到一定阶段的产物,是现代企业管理的重要手段。企业内部控制是企业经营管理活动中自我完善的内在机制,在企业管理系统中具有举足轻重的作用。本文阐述了企业内部控制的目标及作用,分析了目前企业内部控制运行机制中存在的问题,在此基础上提出了完善企业内部控制的措施。

Internal Control is the product of social economic development and an important means in contemporary corporate management. Corporate internal control,as an internal mechanism for self- improvement in corporate operation and management,plays a significant role in corporate management system. The paper demonstrates the goal and effect of corporate internal control,analyses existing problems in current corporate internal control operating mechanism,and comes forward measures for improvement.