民营企业内部制控存在的问题.docVIP

摘 要 民营企业是国民经济增长的重要力量和推动经济市场化改革的重要动力，而建立健全民营企业内部控制是其发展的核心内容，对民营企业的发展影响重大。因此加强民营内部控制，不仅有利于提高企业的现代化管理水平，实现其可持续发展，而且还有利于增强企业的核心竞争力。 本文首先提出民营企业内部控制存在的现状与原因，其原因主要包括：企业自身的内部控制环境问题、人员素质不高，企业风险的有效控制不到位、信息失真现象普遍存在、内部监督机制问题。同时针对民营企业内部控制存在的问题及原因，从企业自身、企业工作人员以及内部审计提出相关建议和对策。其中特别强调完善企业治理机制，建立健全内部控制框架、强化风险意识，做好风险评估和风险管理、加强内部审计建设、建立完善的会计信息系统，提高信息质量等。 关键词 内部控制，民营企业，对策，问题，重要性  ABSTRACT Private enterprises are an important force in the national economic growth and promoting important impetus of economic marketization reform, and establish and improve the private enterprise internal control is the core content of its development, has a great influence on the development of private enterprises. Therefore strengthen private, internal control is not only beneficial to improve the modernization of enterprise management level, realize its sustainable development, but also conducive to the enhancement enterprises core competitiveness. At first, this paper put forward private enterprise internal control present situation and reason, the reason mainly includes: enterprises own internal control environment, personnel quality is not high, the effective control of enterprise risk does not reach the designated position, the information distortion phenomenon exists generally, internal supervision mechanism. At the same time, in view of the private enterprise internal control problems and reasons, from the enterprise itself, enterprise internal audit staff and puts forward related Suggestions and countermeasures. With special emphasis on perfecting corporate governance mechanism, establish and perfect the internal control framework, strengthen risk awareness, risk assessment and risk management, to strengthen the construction of internal audit, establish and improve the accounting information system, improve the quality of information, etc. Key words Internal control,Private enterprises,Countermeasures, Problems, Importance  目 录 摘 要 I ABSTRACT II 绪论