基于“互联网+”环境下企业内部控制有效性研究

Research on the Effectiveness of Internal Control in the Environment of“Internet+”

西方国家很早开始在内部控制领域进行探索,我国各大公司也越来越关注内部控制的重要性,不断学习他国的理论及实践经验,并进行整理总结,以供国内企业参考。然而,由于中国的社会主义市场经济的发展还不完善,内部控制不完善,风险管理意识还比较欠缺,这对企业管理造成了一定的阻碍。本文基于“互联网+”环境的背景下,研究提高企业内部控制有效性的方法。企业只有重视内部控制工作,才能长久发展,并且有效提升企业的核心竞争力。

Western countries began to explore the field of internal control very early,and the major companies in China are also paying more and more attention to the importance of internal control,constantly learning the theory and practical experience of other countries,and sorting out and summarizing,so as to provide reference for domestic enterprises.However,the development of China’s socialist market economy is not perfect,the internal control is not perfect,and the awareness of risk management is still relatively lacking,which has caused certain obstacles to enterprise management.Based on the“Internet+”environment,this paper studies ways to improve the effectiveness of internal control.Only by attaching importance to internal control can enterprises develop for a long time and effectively enhance their core competitiveness.