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企业内部控制是一个系统工程,包括了环境控制、会计系统和程序控制,涉及企业管理的方方面面。企业内部控制中的组织架构和权责规划是环境控制、程序控制的核心,也是做好内控的最基础性工作。然而近年来部分企业会计造假行为普遍,会计信息严重失真、国有资产流失、生产经营陷入困境,造成这种结果与我国企业内部控制失灵有很大的关系。本文在探求内控权力制衡的基础上,具体分析了我国企业内控组织结构的局限性及现状,有针对性地提出建设新形内控组织的建议。
Enterprise internal control is a systematic project, including environmental control, accounting systems and process control, involving all aspects of business management. Organizational structure and accountability planning in internal control of enterprises are the core of environmental control and process control and the most basic work of internal control. However, in recent years, accounting fraud has been widespread in some enterprises. The distortion of accounting information, the loss of state-owned assets, and the production and operation are in a dilemma. This result has a great relationship with the failure of internal control in our country. On the basis of exploring the checks and balances of the power of internal control, this paper analyzes the limitations and the current situation of the structure of the internal control of enterprises in our country in detail and puts forward some suggestions on how to build a new type of internal control organization.