企业内部控制存在的问题及对策研究

Research on Problems and Countermeasures of Enterprise Internal Control

企业内部控制可提高企业运作效率、促进战略目标的实现,是企业管理的基础,也是企业提高管理水平和企业风险防范观念的机制。本文对企业内部控制国内外研究现状进行分析研究,指出企业内部控制存在组织结构不科学、不重视内部监督、内部控制手段落后、沟通渠道不畅通等问题,提出建立科学设置组织结构、加大监督检查力度、完善内部控制手段、建立有效的沟通渠道等对策,提出适合企业发展的策略,为企业管理者更好的经营企业做出更好的决策提供依据,从而加强企业的内部控制工作,保证了企业健康持续发展。

Enterprise internal control is to improve operational efficiency and promote the realization of strategic objectives. Internal control is not only the basis for enterprise management, but also the mechanism for enterprises to improve management and the concept of risk prevention. This paper analyzes the status quo of internal control research at home and abroad, pointing out that the internal control structure is not scientific, pays little attention to internal supervision, lacks advanced controlling methods and runs into obstacles in communication channels. The paper proposes to establish scientific organizational structure, strengthen supervision and inspection efforts, improve internal controls, build effective communication channels, propose development strategies, and support decision-making procedures, thereby strengthening the internal control to ensure a healthy and sustainable development.