内部控制失效的成因及解决对策

Causes of Failure Internal Control and Countermeasures against It

我国大部分企业的内部控制尚处于初级阶段,主要表现为控制制度缺位、监控措施失效,原因在于缺少强化内部控制所必需的外部氛围,缺少严谨的法人治理结构,缺少增强群体凝聚力的企业文化底蕴。因此,必须创造良好的法治环境,建立分层分权的业务程序控制体系,强化会计控制与审计监督,并通过企业文化增强员工素质。

The internal control of most enterprises in our country remains at the primary stage, which can be shown by less sound control systems, failure supervisory measures. This paper analyses the causes: less external circumstances to enhance the internal control, less sound corporate managing structure, and no enterprise culture that can strengthen cohesion of personnel groups. Therefore, we must create a good legal circumstance, establish a clear control system of business process, intensify accounting management and audit supervision, and improve qualities of personnel in enterprise culture.