【正文】 internal control system. China39。任何一個單位，盡管規(guī)模大小不一，業(yè)務性質特點不同，都應該根據各自的具體情況建立必要的內部控制制度。目前我國企業(yè)內部控制制度普遍薄弱，主要表現為：企業(yè)領導層的內部控制意識嚴重缺乏；企業(yè)會計人員的素質難以勝任 內部控制要求；各類成本費用支出控制不力，財 務信息及其質量嚴重失真；企業(yè)經濟效益影響著內部控制制度的有效 發(fā)揮；建立企業(yè)監(jiān)督機制的范圍偏窄。s current internal control system is generally weak, mainly as follows: corporate leadership, a serious lack of awareness of internal controls。 set up an enterprise Piranha range of oversight mechanisms. In this regard, this paper put forward to address these issues should improve corporate governance structure, strengthen their internal control system, and improve enterprise risk assessment and early warning systems, establishment of an effective management information system. Established to improve staff quality, the establishment of internal control and cost management of the establishment of an indirect macrocontrol system and establish a system of internal control system and internal control audit mechanism. Key words： internal control system, issues, responses, the cost of the macro, Effective 淺析企業(yè)內部控制制度的完善 III 目錄 摘要 .................................................................................................................I Abstract ......................................................................................................... II 目錄 .............................................................................................................. III 前言 ................................................................................................................ 1 1 企業(yè)內部控制制度概述 ............................................................................ 2 企業(yè)內部 控制制度的內涵 .............................................................. 2 完善企業(yè)內部控制制度的必要性及意義 ...................................... 2 保證財產物資的安全 ............................................................... 2 保證會計信息 和其他信息的真實可靠 ................................... 3 有利于實現組織的方針和目標 ............................................... 3 提高業(yè)務處理的工作效率 ....................................................... 3 有利于 實現國家對企業(yè)的宏觀控制 ....................................... 3 2 我國企業(yè)內部控制存在的主要問題 ........................................................ 5 企業(yè)領導層的內控意識嚴重缺乏 .................................................. 5 企業(yè)會計 人員的基本素質難以勝任內控要求 .............................. 5 各類成本費用支出控制不力 .......................................................... 5 財務信息及其質量嚴重失真 .......................................................... 6 企業(yè)產權 關系不夠明確 .................................................................. 6 企業(yè)經濟效益影響著內部控制制度的有效發(fā)揮 .......................... 6 建立企業(yè)監(jiān)督檢查機制的范圍偏窄 .............................................. 7 3 企業(yè)內部 控制要完善宏觀調控體系與微觀調控管理制度 .................... 8 內部控制需宏觀體系的完善 ........................................................... 8 要通過社會審計，糾內部控制中不實和弄虛作假行為 ........... 8 要有合理的經濟布局，促使資源配置更加有效 ....................... 8 要調整產業(yè)結構，促使生產專業(yè)化和協(xié)作化 ........