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内部控制制度能够保证企业的有序发展与有效运行,内部控制本质上是一种企业管理活动的集合,也是一个动态的过程,其具有控制职能,并且围绕着内部控制制度进行设计和实施。本文基于新制度经济学的视角分析了内控制度的特征、组成、重要性,还有内控制度存在的缺陷以及相应的改进路径等一系列内容,从而为建立健全内控制度提出一定的建议。
The internal control system can guarantee the orderly development and effective operation of an enterprise. Internal control is essentially a collection of enterprise management activities and also a dynamic process with control functions and its design and implementation around the internal control system. Based on the new institutional economics, this paper analyzes the characteristics, composition and importance of the internal control system, as well as the defects of the internal control system and the corresponding improvement routes, and puts forward some suggestions for establishing and perfecting the internal control system.