企业内部控制存在的问题及应对策略

The existing problems and countermeasures of enterprise internal control

随着2008年国家颁布并且执行了«企业内部控制基本规范»,对各个行业尤其是上市公司的内控体系建设提出了更高要求,这对推动企业实现长效发展意义重大。可是现阶段依然有一些企业在内控过程中存在表面化、形式化等一系列现实问题,所以文章从企业内部控制存在的不足这一视角出发,结合笔者思考以及企业运营管理的现实情况提出了相应的优化策略,希望能帮助企业更加科学高效地建立内控制度,推动企业实现长效发展。

With the promulgation and implementation of the“Enterprise internal control basic norms”in 2008,the internal control sys-tem for all industries,especially listed companies,put forward higher requirements,it is of great significance to promote the long-term de-velopment of enterprises.However,there are still a number of enterprises in the process of internal control surface,formal and a series of practical problems,so this article from the internal control of the enterprise from this perspective,combining with the author's thinking and the reality of enterprise operation and management,this paper puts forward the corresponding optimization strategy,hoping to help enterpri-ses to establish more scientific and efficient internal control system and promote the long-term development of enterprises.