企业内部控制存在的问题及对策探讨——以DK公司为例

Discussion on the Problems and Countermeasures of Enterprise Internal Control——Take DK company as an example

加强和规范内部控制对于企业提高经营管理水平和风险防范能力,促进企业健康、可持续发展有着重要作用。以DK公司内部控制为研究对象,运用内部控制基本理论,采用实例分析方法,以《企业内部控制基本规范》及其配套指引为基础,从组织机构、人力资源管理、采购管理、资产管理、全面预算管理等五个方面分析DK公司内部控制存在的问题及原因,并针对存在的问题提出改进措施和建议。

Strengthening and standardizing internal control plays an important role in improving the management level and risk prevention capabilities of enterprises,and promoting the healthy and sustainable development of enterprises.With DK’s internal control as the research object,using the basic theory of internal control,using example analysis methods,based on the"Basic Norms of Enterprise Internal Control"and its supporting guidelines,from organizational structure,human resource management,procurement management,asset management,comprehensive Five aspects including budget management analyze the problems and causes of DK's internal control,and propose improvement measures and suggestions for existing problems.