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内部控制制度作为企业生产经营活动自我调节和自我约束的内在机制,其功能与管理价值已经得到人们越来越多的关注,在企业管理系统中也具有举足轻重的作用。内部控制制度的建立、健全及实施情况,已成为企业生产经营成败的关键。如何建立具有中国特色的内部控制制度,已成为规范企业行为、提高会计信息质量的当务之急。文章通过简单介绍内部控制的框架理论,从内部控制的具体内容出发,分析了当前通信企业内部控制存在的问题,并提出相应的对策。
As the internal mechanism of self-regulation and self-restraint of production and business activities, the internal control system has received more and more attention for its function and management value and also plays an important role in the enterprise management system. The establishment, soundness and implementation of the internal control system have become the key to the success or failure of an enterprise’s production and operation. How to establish an internal control system with Chinese characteristics has become a top priority for regulating corporate behavior and improving the quality of accounting information. By simply introducing the framework theory of internal control and starting from the concrete content of internal control, the article analyzes the existing problems in the internal control of communication enterprises and puts forward corresponding countermeasures.