浅析企业内部控制存在的主要问题及对策

当今时代,企业的内部控制能力是影响企业发展的重要因素,一旦企业的内部控制出现问题,企业就有可能面临破产甚至倒闭的危险,企业的高层管理者需要在时代前进的过程中寻找机遇,思考和解决管理控制层面临的困境。本文中,作者首先对企业内部控制存在的问题进行分析,并就针对这些问题以及如何建立有效的内部控制体系进行探讨。

Research on constraints of internal controls in Chinese enterprises

From the practice of Chinese enterprises, the paper discusses three constraint conditions of China＇s internal controls including the system environmental constraint, cost constraint and organization constraint, and advances the suggestions on the approaches to improve Chinese enterprises＇ internal controls level.

The Influence of Enterprise Culture on Enterprise Internal Control

Only if an enterprise establishes a good internal control can it survive and develop in a long-term way, and because of the closely relationship between corporate culture and internal control, the corporate culture has important significance on the impact of internal control. From the perspective of cultural problems in enterprise internal control and the innovation enterprise culture, this paper improves the method of construction honesty cultural and harmonious culture, so as to improve the internal control system. Through this study, people hope to provide effective reference to optimize the enterprise internal control system, which will inject new vitality for the construction of enterprises internal control.

Research On SME Financial Management Problems And The Optimization Measures

On the basis of analysis to the operating characteristics of SMEs, the paper pointed out： There is poor access to finance, lack of internal control systems, accounting foundation work is weak, financial Management Information Building and other issues in the financial management of SMEs.This paper proposes measures for SMEs to create a favorable policy environment and services, conduct financial system innovation, emphasis on financial innovation and incentives talents, network management, and establish relevant financial penalties supervision system.

The existing problems of SME financial management information and promoting measures

On the basis of analysis of the operating characteristics of SMEs, problems in financial management are pointed out, such as： limited financing channels, lack of internal control systems, weak basic accounting and backward financial management information construction, and measures like to create a favorable policy and service environment for SMEs through the legal system, to innovate the financial system, to pay attention to nurturing and incentive financial innovation talents, network-building management and to establish related punishment and supervision system, are proposed.

The measure and objective problem in project audit at present

Project audit and management built-in control audit are the academic circle and business circles of our country and government, which are paid attention to very much, this paper has analysed the project problem of auditing existence, has put forward the measure of built-in control for all reference.

On Improving the Internal Control System of Enterprises

As a self-adjusted and self-constrained inherent mechanism, the Internal Control plays a extremely important role in the operation and management of enterprise. It＇s setting-up and putting into practice concerns the success or failure of the business directly. The author proposes some views from government, social intermediary organizes and enterprise three respects to improve Internal Control of the enterprise.

Corporate innovation behavior and internal governance mechanism

Innovation is a process results in new products, methods of production and forms of business organization. Innovation can vastly improve the welfare of consumers, investors, firms and the economy. However, there is relatively limited evidence of how corporate governance affects corporate innovation. In this study, the author theoretically demonstrates how internal governance mechanisms interact to affect innovation, such as internal control, monitoring and compensation contracts. Governance mechanisms are determined by firm characteristics. The ＂best＂ governance structures that can be adopted universally do not exist. However, innovative firms often share similar characteristics, and they adopt similar governance mechanisms to facilitate innovation. The ultimate purpose of such internal governance mechanism that facilitates innovation is to prevent managers＇ myopia, and this paper concludes 5 different roles in internal governance mechanism that facilitate corporate innovation behavior.

Implications of internal accounting controls and accounting education under the network environment

Internal control is a hot topic at present academics and for practitioners to explore. Especially under the background of China＇ s rapid integration into the global economy, the rapid establishment and improvement of the context of the modem enterprise system, the issue is of utmost importance. The internal accounting control system is the core part of internal control, which determines the extent of establishing the entire sound internal control system, With the progress of the time, the rapid development and wide application of Internet technology has changed the survival environment and management philosophy for business. The development of network technology achieves the online office, mobile office and decentralized offices, etc. Accounting entity is no longer subject to space limitations of traditional methods, thus a large number of accounting information is transmitted tbaough the network communication lines, so that accounting activities can be extended to every node in the world, which achieves the purpose of remote processing. Under the network environment, sources of information are of diversity and multi-channel. A large number of accounting information transmitted from the network communication lines is likely to be illegally intercepted, stolen and tampered by molecules or people with ulterior motives.