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内部控制制度是指企业行政领导和各个管理部门的有关人员,在处理生产经营业务活动时相互联系、相互制约的一种管理体系,包括为保证企业正常经营所采取的一系列必要的管理措施。随着社会主义市场经济体制的建立和完善,现代企业制度正逐步完善,企业内部控制制度的发展空间得到了拓展。进一步加强和完善企业内部控制制度建设,不仅是财经法规的基本要求,更是现阶段经济发展的迫切要求。因此,本文从企业内部控制制度的现状入手,提出了进一步完善企业内部控制制
Internal control system refers to the administrative leadership of enterprises and relevant personnel of various administrative departments. When handling the business activities of production and operation, they are interconnected and mutually restrained. The management system includes a series of necessary management measures to ensure the normal operation of the enterprise. With the establishment and perfection of the socialist market economic system, the modern enterprise system is gradually being perfected and the development space for the enterprise’s internal control system has been expanded. To further strengthen and improve the construction of internal control system is not only the basic requirement of the financial laws and regulations, but also the urgent requirement of economic development at this stage. Therefore, this article starts with the status quo of the internal control system of the enterprise and puts forward some suggestions to further improve the internal control system