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内部控制制度是企业管理现代化的必然产物,是现代企业管理的重要手段。目前,我国的企业内部控制还普遍存在着法人治理结构不完善、缺乏内部控制理念、内部审计难以发挥应有作用等诸多问题。应该采取有效措施,建立真正意义上的法人治理结构,使企业内部权力有所制衡;不断完善适合本单位实际的内部控制制度,确保内部审计发挥作用;对制造虚假会计信息者加大惩罚力度,使其轻易不敢违规操作,从而保证企业经营活动的效率性和效果性,资产的安全性,经济信息和财务报告的可靠性。
The internal control system is the inevitable product of the modern enterprise management and an important means of modern enterprise management. At present, many problems such as the imperfect corporate governance structure, the lack of internal control philosophy and the ineffectiveness of internal auditing play a very important role in our internal control. We should take effective measures to establish a true corporate governance structure so that the internal power of enterprises can be checked and balanced. The Company will continue to improve the actual internal control system suitable for its own units to ensure the effectiveness of internal audit and punish those who create false accounting information, So that it can not easily violate the regulations and thus ensure the efficiency and effectiveness of business operations, the safety of assets, the reliability of economic information and financial reports.