我国企业内部控制存在的问题.docVIP

我国企业内部控制存在的问题及对策研究 - PAGE II - PAGE I 摘要 目前，我国企业内部控制非常薄弱，主要表现在以下几个方面:企业内部控制不健全、不合理;内部控制执行不严，形同虚设。内部控制的薄弱已影响到企业的生存与发展。加强企业的内部控制，制约不正当的行为，己刻不容缓。本文对企业内部控制现状及对策研究，目的在于通过对企业内部控制薄弱的成因分析，探讨解决的措施。 本文首先对企业内部控制相关理论进行研究，就企业内部控制的概念、目标、要素等方面进行论述。企业内部控制应当包括全部管理控制，它渗透到经营的各个方面和管理的全过程。内部控制目标呈多元化趋势。企业内部控制由控制环境、风险评估、控制活动、信息与沟通、监督五要素构成。 其次，针对我国企业内部控制薄弱的原因进行剖析，本文认为导致企业内部控制薄弱的主要原因有外部原因和内部原因两种。外部原因是我国企业的外部环境还不完善，存在着一些不利因素影响内部控制机制的有效发挥;内部原因则是企业人员素质偏低，观念落后，职业道德素质不高;企业内部缺乏制衡机制，内部人控制问题严重;信息沟通不畅;内部审计的监督职能严重弱化。 最后本文提出了解决企业内部控制薄弱的对策是:加强企业的人事管理;完善公司治理结构;加强信息的流动与沟通;加强企业的风险管理;加强企业内部控制的监督。 关键词：内部控制 控制环境 监督 Control existing problem and countermeasure to study inside the enterprises in our country Abstract Now, the enterprise built-in control of our country is very weak，shows mainly in some following aspects: Enterprise internal control is un-sound, not reasonable; internal control execution is not tight，exist in name only. The weakness of internal control has influenced development and the survival of enterprise. Strengthen the internal control of enterprise restrict illegitimate behavior，have been urgent. This paper is for enterprise internal control present situation and countermeasure research, the measure that purpose lies in to solve through discussion and the cause analysis for that enterprise has weak internal control. This paper first carries out research for enterprise internal control related theory，discusses for the aspects such as essential factor, goal and the concept of enterprise internal control. Enterprise internal control should include all management controls; it permeates into the whole process of every aspect and management managed. Internal control goal shows diversification tendency. Enterprise internal control is formed with communication and 5 supervisor essential factors by control environment, risk assessment, control campaign and information. Analyze secondly, according to the reason of the enterprise internal control weakness of our co