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内部控制是为实现经营管理目标、组织内部经营活动而建立的各职能部门之间对业务活动进行组织、制约、考核和调节的方法、程序和措施。我国国有企业发展迅速,但内控管理不容乐观。国有企业需要结合自身特点,优化控制环境,明确控制目标,改善控制技术,并不断完善内部控制系统,提高内部控制的效果。内部控制贯穿于企业经营活动的各个方面,只要存在企业经济活动和经营管理,就需要有相应的内部控制。
Internal control refers to the methods, procedures and measures for organizing, restricting, examining and adjusting business activities among various functional departments established to achieve management and management objectives and organize internal business activities. The rapid development of state-owned enterprises in our country, but internal control management is not optimistic. State-owned enterprises need to combine their own characteristics, optimize the control environment, clearly control the target, improve the control technology, and continuously improve the internal control system to enhance the effectiveness of internal control. Internal control runs through all aspects of business activities, as long as there is business activity and management, you need to have the appropriate internal control.