管理当局:内部控制责任的最终归宿

Management: the Final Home of the Duty for Internal Control

目前中国企业内部控制普遍薄弱,责任主体逃避内部控制责任的现象较严重。鉴于这种情况,首先对内部控制的首要责任应归属于管理当局作了理性分析,然后在较高的层面上提出作为责任主体的管理当局对内部控制的责任体系,并指出其在履行责任的过程中应注意的一些问题。

Currently, internal control of enterprises is generally weak in China, and the duty entity is evading its internal control duty. This paper firstly makes a rational analysis in the views that management is the duty entity of internal control, and then defines management's duty on a higher aspect, finally points out what should be paid attention to in the process of fulfilling the duty.