企业内部控制问题及对策的分析探讨.docVIP

企业内部控制问题及对策的分析探讨 Analysis of enterprise internal control problems and countermeasures 一、企业内部控制概述 An overview, corporate internal control 　　1.企业内部控制的概念 1. The concept of internal control 　　内部控制，从学理上说是指为了控制经营活动中可能出现的各种风险，保障法律法规及企业章程的贯彻落实，保证企业财务信息的真实完整，保护企业财产安全，企业对自身内部所采取的提高经济效益、完善经营管理的制度、方法和程序的总称。根据财政部、证监会、审计署、银监会、保监会共同制定的《企业内部控制基本规范》，内部控制是指旨在实现企业内部控制目标的过程，这一过程是由包括企业董事会、监事会、经理层在内的全体员工共同实施的。尽管关于内部控制概念的认识处在一个动态发展过程中，但对内部控制所要达到的目的已有了普遍的共识，即主要保证企业经营活动合法合规、企业财产安全、企业信息真实完整和企业经营效率提升，实现企业可持续的健康发展。 Internal control, from the perspective refers to in order to control the various risks that may occur in business activities, safeguard to implement laws and regulations and the articles of association of the enterprise, to ensure that enterprise real integrity of financial information, protect the enterprise property safety, the enterprise of its own internal to improve economic efficiency, perfect management system, the floorboard of the method and procedure. According to the ministry of finance, audit, the China banking regulatory commission, securities regulatory commission, insurance regulatory commission jointly formulated the basic internal control norms for enterprises, internal control refers to the process to achieve enterprise internal control goal, the process by including enterprise board of directors, board of supervisors, managers, the implementation of the staff. Though about the understanding of the concept of internal control is a dynamic development process, but on the internal control to achieve the purpose of the existing universal consensus, which main business activity to guarantee the legal compliance, enterprise property safety, real integrity and efficiency of enterprise management, enterprise information enterprise sustainable healthy development. 　　内部控制主要包括五方面要素：（1）内部环境，包括影响、制约企业内部控制建立及运行的各种因素；（2）风险评估，包括识别、分析影响企业目标实现的各种风险因素及采取的有效应对策略；（3）控制活动，包括保证企业内部控制目标实现而采取的各种方法、手段，如授权批准、预算控制等；（4）信息沟通，包括准确而及时地收集和传递与企业经营管理相关的各种信息，并在企业内部及时传递和运用；（5）内部监督，包括企业对内部控制情况进行监督检