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内部控制在企业经营管理中起着重要作用,内部控制环境又是内部控制作用发挥的关键因素。内部控制环境对于提升我国大中型企业的质量和产业结构升级,完善市场经济等方面都具有重要的现实意义。近年来,对于国内外频繁发生的会计造假事件,其原因有很多方面,其中控制环境的不完善是一个重要因素。加快内部控制环境的优化,能为企业的内部控制创造一个良好的环境,使企业不断适应市场变化,更好的与国际接轨,给企业带来更多的机遇。本文对目前我国大中型企业内部控制环境所存在的问题进行分析并提出改善措施。
Internal control plays an important role in the operation and management of an enterprise, and the internal control environment is also a key factor for the internal control. The internal control environment is of great practical significance for upgrading the quality of large and medium-sized enterprises in our country, upgrading the industrial structure and improving the market economy. In recent years, there are many reasons for frequent accounting fraud cases at home and abroad. The imperfect control environment is an important factor. Accelerating the optimization of the internal control environment will create a favorable environment for the internal control of enterprises and enable enterprises to continuously adapt to changes in the market, better align with the international standards and bring more opportunities to the enterprises. This article analyzes the problems existing in the internal control environment of large and medium-sized enterprises in our country and puts forward the improvement measures.