企业内部控制制度的探讨

On Internal Control System of Enterp rise

内部控制制度是社会经济发展到一定阶段的产物,是现代管理的重要手段。文中论述了加强企业内部控制制度的必要性、主要内容及保证措施。

The internal control system is a prod uct which occures at the time when socioeconomy has developed to a certain stage.It is a means important to the management of modern ente rprise.In this paper,the necessity of strengthening the internal control system,together with its main conte nt and the measures which ensure that the in-ternal control system can be put into execution,are described.