强化企业内部控制 提高企业管理效率
Reinforce the Internal Control of Enterprise and Improve the Efficiency of Enterprise Management

作者: 郭华 :;

关键词: 内部控制控制环境内部控制失效风险意识Internal Control System Control Environment Failure of Internal Control System Risk Awareness

摘要: 财务造假、偷税漏税、侵吞公司财产等违法犯罪案件的屡屡发生,一个重要的原因是内部控制失灵。由此人们越来越清楚地认识到企业内部控制的重要性,逐渐把企业内部控制作为现代企业管理的重要组成部分。因而研究企业内部控制的问题显得尤为重要。本文从控制环境、控制活动、信息与沟通、风险意识和监督机制等方面对中外企业内部控制失效的原因进行了分析,并提出了完善内部控制环境、改善控制活动、加强协调与沟通、完善风险评估和监督机制等强化企业内部控制的对策建议。

Abstract: The failure of enterprise internal control system has become one of the most important reasons for the frequently occurring of enterprise criminal cases like financial fraudulence, tax evasion and etc, Therefore, study of enterprise internal control system has get more and more focus and has gradually become one of the most important component part of the modern enterprise management. So it is of great significance to study the internal control system of enterprises. The article analyzes the invalidation reasons of inner controlling of Chinese and foreign enterprises through controlling environment, controlling activities, information and communication, risk consciousness, supervisory mechanism and other aspects and provides advices on improving inner controlling environment, controlling activities, coordination and communication, risk assessment and supervisory mechanism and on strengthening inner controlling of the enterprises.

文章引用: 郭华 (2011) 强化企业内部控制 提高企业管理效率。 现代管理, 1, 224-228. doi: 10.12677/mm.2011.13040

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