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强化企业的内部控制已经成为发达国家治理公司的重要手段,在国际上对企业内部控制理论的研究已日渐成熟。本文从对企业内部控制的不同认识出发,深刻理解内部控制的内涵;通过对目前我国企业内部控制存在问题的分析,论述建立和完善企业内部控制的紧迫性和必要性;从法人治理结构、处罚机制、内部审计、内部控制制度的方式方法等四个方面,研究建立健全我国企业内部控制制度的对策。
Strengthening the internal control of enterprises has become an important means of governance companies in developed countries. Internationally, the research on the theory of internal control of enterprises has become more and more mature. Based on the different understanding of the internal control of the enterprise, this article profoundly comprehends the connotation of the internal control. By analyzing the existing problems of the internal control of the enterprise in our country, this article discusses the urgency and necessity of establishing and perfecting the internal control of the enterprise. Mechanism, internal audit, internal control system and other ways and means, and so on, to study and set up countermeasures to establish and perfect the internal control system in our country.