加强企业内部控制的研究

Research on strengthening internal control of enterprises

健全的内部控制机制是确保企业持续经营的关键,也是企业适应国内外经济市场监督的需要,对抑制或者防止财务舞弊与会计造假的发生起着至关重要的作用。然而,目前我国一些企业仍然存在会计制度不健全,内部管理松散、内部控制环境较差的问题。为了提高企业的经营管理效率和风险防范水平,加强企业内部管理与控制刻不容缓。

A sound internal control mechanism is key to ensure sustainable management of enterprises, but also for enterprises to adapt to domestic and international economic market supervision need, the suppression and prevention of financial fraud and accounting fraud plays a crucial role. However, the number of enterprises in our country still exist accounting system is not sound, loose internal management, internal control environment is poor. In order to improve the enterprise management efficiency and the level of risk prevention,strengthen internal management and control without delay.