摘要
随着社会经济结构的不断改革,企业的发展面临着较多的机遇和挑战,企业需要通过建设内部控制体系提升核心竞争力,确保在新时代获得良好的发展.当前,很多企业的内部控制工作存在较多问题,制约了企业的发展,如何有效加强内部控制体系建设,是企业需要考虑的问题.基于此,文章阐述了内部控制的相关概念,分析了企业内部控制的价值,探讨了目前企业容易存在的内部控制问题,并提出了相应的解决措施,以期促进企业实现可持续发展.
With the continuous reform of the social and economic structure,the development of enterprises is facing more opportunities and challenges.Enterprises need to improve their core competitiveness by building an internal control system to ensure good development in the new era.At present,there are many problems in the internal control work of many enterprises,which restrict the development of enterprises.How to effectively strengthen the construction of internal control system is a problem that enterprises need to consider.Based on this,this paper expounds the relevant concepts of internal control,analyzes the value of internal control in enterprises,discusses the internal control problems that are common in enterprises at present,and puts forward corresponding solutions to promote the sustainable development of enterprises.
作者
张爱娜
ZHANG Ai-na(Jiangsu Jincai Investment Co.Ltd)
出处
《当代会计》
2022年第18期149-151,共3页
Contemporary Accounting
关键词
企业
内部控制
控制体系
enterprise
internal control
control system
