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随着经济全球化的到来,社会经济环境发生了很大的变化,这必然要求企业在加强经营管理的同时,必须健全内部控制制度。因此建立和完善符合现代企业经营管理理念的内部控制制度已成为当务之急,只有通过内部控制制度的变革与创新,通过内部相互牵制、相互制约,才能确保企业经济健康有序的发展。内部控制制度是为了保障企业日常运作遵循产权利益归属而确立的一套规则,是企业降低交易费用的重要手段,是企业全面管理的策略。
With the advent of economic globalization, great changes have taken place in the social and economic environment, which inevitably requires enterprises to improve their internal control systems while strengthening their management. Therefore, establishing and perfecting the internal control system conforming to the concept of modern enterprise management and management has become a top priority. Only through the internal reform and innovation of the internal control system can we ensure the healthy and orderly development of the economy through internal containment and mutual restraint. The internal control system is a set of rules established to ensure that the daily operation of an enterprise follows the ownership of property rights. It is an important means for an enterprise to reduce transaction costs and is an overall management strategy of an enterprise.