我国民营企业内部控制存在的问题.docVIP

摘要 自从中国改革开放以来，民营企业已在我国得到了大发展，民营经济已成为国民经济的重要组成部分。然而，在中国随着民营企业的进一步发展，民营企业面临实施现代企业制度的问题。尤其是在当今经济环境变得越来越复杂，企业面临越来越大的风险，组织结构调整越来越频繁，企业提高风险管理，完善治理机制，加强内部控制等方面不断增长的需求。内部控制作为现代企业制度，加强和改善企业管理，完善公司治理结构，建立健全内部控制制度，增强企业竞争力的一个重要组成部分，有着十分重要的意义。建立我国民营企业内部控制是企业为了提高自身能力的最好选择，然而民营企业内部控制缺乏必要的引导和管理的政府，这使得民营企业内部控制的业务活动的盈利能力也有一些缺点，例如：机构混乱，非标准审计服务等，同时，2008年，许多地方的民营企业，受到金融危机的影响而倒闭，大量民营企业被迫削减员工工资减产等。因此，提高了企业的内部控制制度，完善内部审计制度，发展自己的潜能，提高企业的竞争力，已经成为民营企业的关键问题而迫在眉睫。因此，加强对民营企业内部审计问题的研究，不仅具有重要的理论意义，而且实际意义也很重要。 关键词：民营企业 内部审计 内部控制 风险管理 Abstract Since Chinas reform and opening up, private enterprises have been great development in our country, private economy has become an important part of national economy. However, with the further development of private enterprises, private enterprises are faced with the problem the implementation of modern enterprise system. Especially in the business environment is becoming more and more complex, companies face a growing risk, more and more frequent, organization structure adjustment to improve risk management, perfect the governance mechanism, strengthen internal control growing demand. Internal control as a modern enterprise system, strengthen and improve enterprise management, perfect the corporate governance structure, establish a sound internal control system, an important part to increase the competitiveness of enterprises, has the very vital significance. To establish our country private enterprise internal control, however, is the enterprise in order to improve the active choice, private enterprise internal control lack of necessary guidance and management of the government, which makes the profitability of the business activities of private enterprise internal control also has some disadvantages, such as: chaos, non-standard audit services, etc., at the same time, in 2008, many parts of the private enterprises, a large number of the arrival of a great influence on our countrys financial crisis enterprise collapse, a large number of companie