试论如何实现内控制度的有效实施

How To Realize The Effective Implementation Of Internal Control System

任何理论和实务的研究总是源于一定的需求。在现代企业管理中,内部控制作为风险管理的重点,也是源于一定的需求。现代企业管理,所有权和经营权的分离,导致企业管理成了一种委托代理关系。所有权人与经营总负责人,经营总负责人与经营分负责人,经营分负责人与具体操作人员之间,都会形成委托代理关系。与所有的协议一样,这种委托代理就自然会导致一定的风险存在。因此,企业代理关系的各方会催生共同的需求,即内部控制的实施,来控制代理风险。这就是内部控制的内在动力。而内部控制的外在动力则来源于监管层的要求。本文从了解内部控制理论出发,指出内部控制现状,提出了一个行之有效的内部控制实施方法。

the study of any theory and practice always stems from the needs of. In the modern enterprise management, internal control as the focus of risk management is derived from a certain demand. The modern enterprise management, the separation of ownership and management, resulting in enterprise management has become a kind of principal-agent relationship. Person in charge of ownership and management, business and management branch chief responsible person, the person in charge of the specific points between business operators,will form a principal-agent relationship. As with all of the agreement, the principal-agent will naturally lead to a certain risk. Therefore, each enterprise agent will be the birth of the common needs, namely the implementation of internal control, to control the agency risk. This is the inherent power of internal control. The external power and internal control is derived from the requirements of regulators. This paper from the theoretical understanding of the internal control of the current situation of internal control, puts forward an effective implementation of internal control method.