皮革企业内部控制问题及优化措施研究

Study on internal control problems and optimization measures in leather enterprises

在市场经济健康稳定发展形势下,国家对于企业内部控制制度建设非常重视,相继发布了一系列相关政策法规,促使内部控制开始备受社会各界积极关注。对于皮革企业而言,内部控制既是综合治理手段,又是权益保障制度。通过详细分析皮革企业内部控制问题,介绍内部控制对于皮革企业发展的重要性,提出了一些针对性内控优化措施,即健全内部控制环境、优化活动流程、多元交流机制、健全信息系统、强化内控审计。

Under the situation of healthy and stable development of market economy,the state attaches great importance to the construction of enterprise internal control system,and has issued a series of relevant policies and regulations,making internal control begin to receive active attention from all sectors of society.For leather enterprises,internal control is not only a comprehensive means of governance,but also a system of rights and interests protection.Through detailed analysis of leather enterprise internal control problems,the importance of internal control for leather enterprise development was introduced,and some targeted internal control optimization measures were put forward,namely,improving the internal control environment,optimizing the activity process,multiple communication mechanisms,improving the information system,and strengthening the internal control audit.