淺析完善企業(yè)內(nèi)部控制制度-wenkub
2022-11-18 15:27:58 本頁(yè)面
【正文】 internal control system. China39。任何一個(gè)單位，盡管規(guī)模大小不一，業(yè)務(wù)性質(zhì)特點(diǎn)不同，都應(yīng)該根據(jù)各自的具體情況建立必要的內(nèi)部控制制度。目前我國(guó)企業(yè)內(nèi)部控制制度普遍薄弱，主要表現(xiàn)為：企業(yè)領(lǐng)導(dǎo)層的內(nèi)部控制意識(shí)嚴(yán)重缺乏；企業(yè)會(huì)計(jì)人員的素質(zhì)難以勝任 內(nèi)部控制要求；各類成本費(fèi)用支出控制不力，財(cái) 務(wù)信息及其質(zhì)量嚴(yán)重失真；企業(yè)經(jīng)濟(jì)效益影響著內(nèi)部控制制度的有效 發(fā)揮；建立企業(yè)監(jiān)督機(jī)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(nèi)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(nèi)部控制制度概述 ............................................................................ 2 企業(yè)內(nèi)部 控制制度的內(nèi)涵 .............................................................. 2 完善企業(yè)內(nèi)部控制制度的必要性及意義 ...................................... 2 保證財(cái)產(chǎn)物資的安全 ............................................................... 2 保證會(huì)計(jì)信息 和其他信息的真實(shí)可靠 ................................... 3 有利于實(shí)現(xiàn)組織的方針和目標(biāo) ............................................... 3 提高業(yè)務(wù)處理的工作效率 ....................................................... 3 有利于 實(shí)現(xiàn)國(guó)家對(duì)企業(yè)的宏觀控制 ....................................... 3 2 我國(guó)企業(yè)內(nèi)部控制存在的主要問(wèn)題 ........................................................ 5 企業(yè)領(lǐng)導(dǎo)層的內(nèi)控意識(shí)嚴(yán)重缺乏 .................................................. 5 企業(yè)會(huì)計(jì) 人員的基本素質(zhì)難以勝任內(nèi)控要求 .............................. 5 各類成本費(fèi)用支出控制不力 .......................................................... 5 財(cái)務(wù)信息及其質(zhì)量嚴(yán)重失真 .......................................................... 6 企業(yè)產(chǎn)權(quán) 關(guān)系不夠明確 .................................................................. 6 企業(yè)經(jīng)濟(jì)效益影響著內(nèi)部控制制度的有效發(fā)揮 .......................... 6 建立企業(yè)監(jiān)督檢查機(jī)制的范圍偏窄 .............................................. 7 3 企業(yè)內(nèi)部 控制要完善宏觀調(diào)控體系與微觀調(diào)控管理制度 .................... 8 內(nèi)部控制需宏觀體系的完善 ........................................................... 8 要通過(guò)社會(huì)審計(jì)，糾內(nèi)部控制中不實(shí)和弄虛作假行為 ........... 8 要有合理的經(jīng)濟(jì)布局，促使資源配置更加有效 ....................... 8 要調(diào)整產(chǎn)業(yè)結(jié)構(gòu)，促使生產(chǎn)專業(yè)化和協(xié)作化 ........
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