关键词内部控制特征与作用框架构建措施与办法doc精选.doc

PAGE [关键词] 内部控制 特征与作用 框架构建 措施与办法 摘 要 内部控制制度是社会经济发展到一定阶段的产物，是现代企业管理的重要手段。不断完善企业内部控制制度，对于防范舞弊，减少损失，提高资本的再生能力具有积极的意义。内部控制是形成一系列具有控制职能的方法、措施、程序，并予以规范化和系统化，使之成为一个严密的、较为完整的体系。内部控制的嬗变告诉我们:保证会计信息的真实性是内部控制发展的主线，会计控制是企业内部控制的核心，内部控制目标随公司治理机制的完善呈多元化趋势。内部控制框架在公司制度中担任内部管理监控的角色成为公司管理中不可缺少的部分。在内部控制框架的构建中，应采取分步走的战略。内部控制框架构建中应抓住的关键问题是：健全管理机构，理清管理权责；确立董事会在内部控制框架构建中的核心地位；内部审计机构设置与科学定位；强化预算管理;建立具有操作性的道德规范与行为准则。 因此，加强内部控制制度建设，不仅是《会计法》的基本要求，而且是经济发展的要求。虽然我国企业在内部控制方面取得了长足的进步，并产生了巨大的经济效益，但在整体上仍远远落后于西方国家。我国企业内部控制中存在各种问题的原因是复杂的，因此需要我们认真进行分析，对企业的内部控制加以改进，并正确处理内部控制与内部审计等各种关系，也只有完善企业内部控制才能适应新的经济环境对内部控制的要求。 Abstracts Internal management system is the product of the society, which develops to a certain stage, and the important means of moden enterprises. The continuous development of this system in the enterprises makes active sense to prevent from cheating, to decrease the damage, and to ehance the renewing ability of capital. Internal management system is a system, which produces a range of methods. Measures and programs of management, and makes them formal, systematic and perfect. The change of this system tells us that keeping the reality of account information, is the main, line of the development of internal management system, controlling account is the center, the goal of internal management appears in multiplex tendencies, througe the improvement of the system, the framework of internal management plays a role of supervision, and management. In the company’s system arrangement, and is an essential part of management in the processes of reforming the framework. We must take the strategies step by seep. The below are the key points: to make the management institutes perfect, to clear the rights and responsibilities of management, to establish the board’s control, position in the framework of internal management, to form internal scrutiny, to strengthen, the management of budget, and to draft up moral specifications and behavior’s norms. There fore, establishing the int