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近些年来,我国不断深入的市场经济促进了我国整体经济的发展,国内越来越多的企业也因此得到了一个不错的发展,但同时也面临着更加激烈的竞争压力。随着市场经济体制改革的不断深入以及经济体制的日趋完善,同行业、不同行业之间的竞争压力逐渐增大,越来越多的企业开始重视自身的管理,特别是对于内部控制这一板块。科学、有效的内部控制体系可以确保企业内部控制工作的有效开展,有利于提高企业财务信息管理的质量、增强企业的核心竞争能力等。但就当前的状况来看,我国的经济正在进入一个新常态发展阶段,企业内部控制工作的开展也面临着新的挑战,这就要求企业对内部控制进行改革,使其更好的适应于新的经济。因此,本文将结合已有的研究文献,首先对新常态下企业内部控制所面临的新形势进行了分析,然后结合实际情况对新常态下企业内部控制的改革与创新进行了深入的探究,希望能够为新常态下企业内部控制管理提供一些实质性的建议与借鉴。
In recent years, the deepening market economy in our country has promoted the development of our economy as a whole. More and more domestic enterprises have enjoyed a good development, but at the same time, they are also facing even more intense competitive pressure. With the continuous deepening of the reform of the market economy system and the perfection of the economic system, the pressure of competition among the same industry and different industries is gradually increasing. More and more enterprises are beginning to attach importance to their own management, especially for the internal control . Scientific and effective internal control system can ensure the effective implementation of internal control of the enterprise, improve the quality of corporate financial information management and enhance the core competitiveness of enterprises. However, judging from the current situation, China’s economy is entering a new normal development stage. The internal control of enterprises is also facing new challenges. This requires that enterprises reform their internal control to make it better adapted to new Economy. Therefore, this article will combine the existing research literature, first of all, analyze the new situation facing the internal control of the enterprise under the new normal, and then conduct an in-depth exploration into the reform and innovation of the internal control under the new normal combining with the actual situation. It can provide some substantive suggestions and reference for the internal control and management of enterprises in the new normal.