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进入二十一世纪以来,内控在我国企业得到广泛的应用与发展,并在各界的关注与企业的努力下,内控从经济上、效益上、成果上展示了其应有的魅力,这也是内控在我国被发扬光大的重要原因之一。我们知道内控包括设计与执行两大阶段,设计是基础,执行是关键,良好的设计基础在有力的执行作用下,是内控最完美的体现。本文从内控在企业执行的意义说起,浅谈了企业内控在环境上、风险评估上、人员岗位设置上、信息沟通上、监督管理上存在的一些不足,同时也相应地提出了改进措施,希望对今后企业内控管理起到小小的推进作用。仅供参考。
Since entering the 21st century, internal control has been widely applied and developed in our country. With the concern of all walks of life and the efforts of enterprises, internal control has demonstrated its attractiveness from the aspects of economy, efficiency and achievement. This is also the result of internal control One of the important reasons why our country has been flourished. We know that internal control, including design and implementation of the two stages, the design is the foundation, the implementation is the key to a good design basis in the strong implementation of the role of internal control is the most perfect embodiment. This article starts from the meaning of internal control in the implementation of the enterprise, discusses briefly the existing problems in the environment, risk assessment, staffing, information communication, supervision and management of the internal control of the enterprise, at the same time, puts forward corresponding improvement measures, Hope that the future enterprise internal control management played a small role in promoting. for reference only.