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360论文服务中心 > 论文写作 > 管理毕业论文 > 企业管理论文 >

我国企业内部控制存在的问题与对策研究--简要

2016-03-21 22:11 字体:   打印 收藏 

摘 要
2008年6月,中国首次在北京修订完善并公布了《企业内部控制基本规范》(下称“规范”),这也是我国首次通过法规条例的方式对企业内部风险控制工作进行的详尽、权威的规定和指导,2009年7月首先在我国已经上市的企业中推广实施。在此文本中,对我国企业开展内部控制原则、程序、要求、监督等方面进行了明确的说明,无疑推动了我国广大企业加强自身建设、强化风险管理意识的有力保障,按照此规定开展符合要求的内部控制工作,不仅是国家推出此文本的初衷之意,同时也是我国企业发展壮大、同国际先进水平的企业管理接轨的重要举措。近几年,我国企业数量不断增加,企业规模不断扩大,然而企业信息失真、国有资产大量流失、重量级企业瞬间倒闭的现象也随之而来,并且涉及金额越来越大。通过研究分析可以明显看到,这些风险的发生都与内部控制严重薄弱有着密切关系。随着我国社会主义市场经济体制的建立和发展,企业面临的经济环境愈来愈复杂,特别是加入WTO后,企业间的竞争与日剧增。如何提高企业的竞争力,降低经营风险一直是理论界、企业家普遍关心的话题。企业内部控制制度的建立和完善是改善企业内部管理、降低经营风险、提高企业竞争力的核心内容。本文从企业内部控制的内涵入手,详细梳理了企业内部控制演进的五个阶段,总结了企业建立和实施内部控制的重要意义,提出内部控制是企业实现管理现代化的科学方法,内部控制是防止会计信息失真的有效途径,内部控制是遏制经济犯罪的必要手段。重点分析了我国企业存在内部控制意识淡薄、内部控制环境薄弱、风险评估机制欠缺、具体控制活动不完善、缺乏足够的监督等问题,并就此分析了原因,包括企业管理机制不健全、企业机构设置存在诸多不合理之处、企业人员整体素质不高,提出了完善我国企业内部控制的对策及建议,主要包括进一步建立并完善科学规范、合理有效的公司治理结构,加强企业内部控制环境建设,建立有效的内部控制制度,提高管理者的内部控制意识,加强企业文化建设,加强企业内部控制的执行和监督等。
 
关键词:企业内部控制,风险评估,监督机制,法人治理结构

ABSTRACT

In 2008 June, China's first "basic norms of internal control" in Beijing issued, and the implementation of the listing Corporation in 2009 July. According to the specification, construction of internal control of enterprises, not only to complete the basic norms of the realistic requirements, is an urgent need for the development of enterprises in china. In recent years, the number of China's enterprises have continuously increased, expanding the size of enterprise, but enterprise information distortion, a huge loss of state-owned assets, heavyweight instant collapse phenomenon has ensued, and the amount involved is more and more big. Through the research and analysis can clearly see, the occurrence of these risks are associated with serious internal control has a close relation to the weak. With the establishment and development of China's socialist market economy, enterprises are facing increasingly complex economic environment, especially after joining WTO, the competition between enterprises and the rapid increase of. How to improve the competitiveness of enterprises, reduce the management risk has been the theory circle, entrepreneurs are generally concerned about the topic. To establish and perfect the internal control system of enterprise is to improve the enterprise internal management, reduce management risk, improve the core competitiveness of enterprises. In this paper, starting from the connotation of enterprise internal control, with reviews five stages of enterprise internal control evolution, summarizes the establishment and implementation of the important significance of enterprise internal control. Focus on the analysis of the present situation of internal control in Chinese enterprises, including internal control consciousness, weak internal control environment, risk assessment, the lack of specific mechanism is not perfect, the lack of adequate control activities of supervision, and to analyse the reasons, including enterprise management mechanism is not perfect, the enterprise organization establishment exists unreasonable, enterprise personnel overall quality is not high, puts forward the countermeasures and suggestions of perfecting internal control of Chinese enterprises, including the further establish and improve the scientific and standardized corporate governance structure, reasonable and effective; to strengthen the construction of enterprise internal control environment, establish an effective internal control system; internal control and improve the awareness of managers, strengthen the building of enterprise culture; to strengthen the internal control implementation and supervision.
KEYWORDS:enterprise,internal control,  risk assessment, supervision mechanis



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