摘要
随着社会主义市场经济体制和现代企业制度的确立 ,我国企业将成为自主经营、自我约束、自我发展、自我完善的商品生产者和经营者 ,为了在市场竞争中求生存、求发展 ,在企业内部建立和完善内部控制制度显得比以往任何时候都重要。本文从内部控制制度的内容与作用、当前存在的问题与危害、完善内部控制制度的措施诸方面 ,对现代企业的内部控制制度进行了比较全面、系统的探索。
With the establishment of the socialist market economy system,the enterprises in China are turning into the commodity producers and managers with their own management,discipline,development and improvement.In order to survive and develop in the market competition,it is really more important than ever before to set up and improre the internal control system in the enterprises.This essay makes a general and systematic exploration of the system from the following aspects:the conttents and function,the existing problems and harmful effects at present,and the measures that should be taken to improve it.
关键词
内部控制制度
控制环境
决策控制
会计控制
内部审计
企业
internal control system
control environment
decision control
accounting control
internal auditing.
