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内控体系是上市公司内部控制管理工作的关键组成部分,是公司领导层做做出科学化决策的参照依据,对如实反映公司财务情况及经营状况等方面有重要意义。文章简单分析了上市公司内控体系的现状,提出改善企业内控体系的建议及途径。
The internal control system is a key component of the internal control and management of a listed company and a reference basis for the company’s leadership in making scientific decisions, which is of great significance in accurately reflecting the financial status and operating conditions of the company. The article simply analyzes the status quo of the internal control system of listed companies and puts forward suggestions and ways to improve the internal control system of the enterprises.