企业内部控制中的问题及对策

The Problems and Countermeasures of the Internal Control in Enterprises

随着经济的发展以及市场环境的变化,企业在日常经营管理过程中对内部控制提出了更高的要求。论文在阐述内部控制的特征和作用的基础上,分析了企业内部控制中存在的问题,提出了加强企业内部控制的对策。

With the development of economy and the change of market environment,enterprises put forward higher requirements for the internal control in the process of daily operation and management.On the basis of expounding the characteristics and functions of internal control,this paper analyzes the problems existing in the internal control in enterprises,and puts forward some countermeasures to strengthen the internal control in enterprises.