当前企业内部控制存在的问题与对策研究.docVIP

当前企业内部控制存在的问题与对策研究 ［ ］完善的A部控制是衡量企业管理水平的重要标志。随着我国改革开放的不断 深入，市场经济体制不断完善，金融危机也随之而来，很多企业都经不起金融海啸的冲击， 相继倒闭。其中包括有着150多年历史的金融巨头雷曼兄弟，其中的原因有很多，正所谓“得 控则强，失控则弱，无控则乱”，在当今激烈的市场经济环境下，许多的屮小型企业的内部控 制问题相当突出，进而影响了中小型企业的效益，阻碍了中小型企业的发展，因此企业做好 内部控制管理是企业可持续发展永恒不变的有效途径，具有重要意义。木文将针对现行企业 内部控制存在的实际性问题做出粗略有效的对策。 Discussion on the importance of enterprise internal control [Abstract] Perfect inner control is an important symbol to measure the level of enterprise management. With the continuous deepening of China’s reform and opening up, the market economic system continuously improved, the financial crisis also followed, many enterprises can not afford the financial impact of the tsunami, collapsed. Including a 150 years of history of financial giants such as Lehman brothers, there are many reasons, is the so-called Mto control is strong, control is weak, uncontrolled chaotic In today’s competitive market economy environment, the internal control problem for many small and medium enterprises is quite prominent, thereby affecting the small and medium-sized enterprise benefit，hindered the development of small and medium enterprises. So the enterprise to carry out the management of internal control is the enterprise sustainable development effective way to eternal invariable, is of great significance. This paper will make a rough effective countermeasures in view of the actual problems existing in the current enterprise internal control. [Key word] Internal Control Practical Effective Countermeasures 目录 TOC \o 1-5 \h \z HYPERLINK \l bookmark2 \o Current Document \h 一、 企业内部控制概述 1 HYPERLINK \l bookmark3 \o Current Document \h （一） 研究企业内部控制的背景和目的 1 HYPERLINK \l bookmark4 \o Current Document \h （二） 企业实施内部控制的主要内容 1 HYPERLINK \l bookmark5 \o Current Document \h （三） 企业实施内部控制的重要意义 1 HYPERLINK \l bookmark6 \o Current Document \h 二、 当前企业内部控制存在的问题 3 HYPERLINK \l bookmark7 \o Current Document \h 三、 企业内部控制的有效对策 4 HYPERLINK \l bookmark8 \o Current Document \h （一） 建立企业内部控制系统的指导原则 4 HYPERLINK \l bookmark9