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随着国内国际经济的发展,现代化管理模式已是企业发展的必然趋势,企业要发展,管理是关键,企业的内部控制是管理好企业的重要手段,从字面上将,企业内部控制是企业在长期生产经营过程中,为了更好地适应外部的环境变化而从内在环境而发展起来的自我检测、自我调整、自我约束等一系列的内在反映,包括内控的设计与运行两个主要阶段,同时内控监督也是做好内控工作不可缺少的重要手段。因为内控的最终目的是做好企业的风险防范工作,在做好企业安全生产的同时,合理有效地保障国有资产的完整,力争在成本最小化的同时,经济效益最大化,最终促进企业发展战略目标的实现。所以抓好内控管理工作势在必行。但是企业在实际工作中内控无论是从设计到运作再到监控管理过程出现许多弊端,并已严重地阻碍了企业的经济运行以及社会经济的发展与进步,因此分析上述问题产生的原因并加以整改具有十分重要的现实意义。本人想结合自己的实际工作经验谈谈个人的浮浅看法。
With the development of the domestic and international economy, the modern management mode is an inevitable trend of enterprise development. Enterprises should develop and manage is the key. Internal control of the enterprise is an important means to manage the enterprise. Literally, the internal control of the enterprise In the process of long-term production and operation, a series of internal reflection such as self-detection, self-adjustment and self-restraint developed from the internal environment in order to better adapt to external environmental changes, including the two major stages of internal control design and operation, Internal control supervision is also an indispensable and important tool for internal control work. Because the ultimate goal of internal control is to do a good job in risk prevention of enterprises, while doing a good job in enterprise safety production, it is necessary to ensure the completeness of state assets in a reasonable and effective manner and strive to maximize the economic benefits and ultimately promote the development strategy of enterprises while minimizing costs The realization of goals. So do a good job of internal control management is imperative. However, in the actual work, the internal control of the enterprise has many drawbacks both from the design and the operation to the monitoring and management process, and has seriously hindered the economic operation and the development and progress of the society and economy. Therefore, the reasons for the above problems are analyzed and rectified Has very important practical significance. I would like to combine my own practical work experience to talk about personal superficial view.