企业内部控制制度探讨——以沈阳机床为例.docVIP

- PAGE 17 - 摘要 众所周知，在我国企业内部控制对一个企业来说是至关重要的，为此我国颁布了《企业内部控制基本规范》，这显示了我国在企业内部控制方面已经有了不小的成就了。但是我国现阶段的内部控制制度在企业中的实行仍然还是不太乐观的，所以为了促使企业快速融入国际环境的进程中，建立良好的内部控制制度并严格执行已经迫在眉睫。历经多年的实施和发展，大多数企业都建立了较完善的内部控制制度，但是从近年来外部审计情况以及频发的较大经济案件来看，企业通常不是没有相关政策和程序，而是缺乏内部控制执行力，所以该制度的颁布保证了企业的正常运行。企业不仅需要有良好的内部控制制度，更需要在它有效执行之后带给企业的经济效益。完善企业的内部控制制度是影响企业发展的重要途径，因此，建立健全的内部控制体系，已经成为企业持续经营的必然选择，同时也是企业可以健康发展的很重要的因素。 首先，本篇文章结合一些企业内部控制制度的基础理论，分析了内部控制对一个企业的发展会出现的弊端，并且也给出对应的内部控制策略。本文的第一章，主要介绍了内部控制的基本概念理论，第二章以沈阳机床为例提出了一些问题，以及第三、四章是该问题的原因分析和解决措施。 关键词：内部控制 制度 企业 Abstract As we all know, the internal control of enterprises in our country is very important to an enterprise. For this reason, our country promulgated the Basic Standards of Internal Control of Enterprises, which also shows that the research of internal control system of enterprises in our country has developed very well. China promulgated the Basic Standards of Enterprise Internal Control, which promotes the establishment and implementation of the internal control system of each enterprise, and also marks the Research of the internal control system of our enterprise. After entering a very good stage of development. It is urgent to establish a good internal control system and strictly enforce it in the process of rapid integration of enterprises into the international environment. After years of implementation and development, most enterprises have established relatively perfect internal control system. However, from the external audit situation and frequent economic cases in recent years, enterprises usually do not lack relevant policies and procedures, but lack of internal control execution. Enterprises need not only good internal control system, but also the benefits brought by the effective implementation of internal control. Therefore, improving the internal control system, improving risk management and enhancing the execution of internal control have become the inevitable choice for enterprises to continue to operate. Therefore, establish