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内部控制体系是企业重要的风险防范系统,但现阶段我国企业内部控制体系中存在许多缺陷,表现在所有权、决策经营权和监督权的制衡问题、决策权与经营权制衡问题、内部审计体制问题、内部操作规程问题和财务(会计)的控制问题。本文认为,以董事会和管理层为主导的公司治理模式和内部控制、风险管理制度不能充分保障所有产权人的利益,难以有效防范风险,企业应加强监事会的作用,改造独立董事的功能。
The internal control system is an important risk prevention system for enterprises. However, there are many shortcomings in the internal control system of our country at this stage, such as the problems of ownership, decision-making and supervision, the balance between decision-making power and management right, the problem of internal audit system , Internal operating procedures and financial (accounting) control issues. This paper argues that the corporate governance model and internal control and risk management system dominated by the board of directors and the management can not fully protect the interests of all property owners and can not effectively prevent risks. Enterprises should strengthen the role of board of supervisors and reform the functions of independent directors.