摘要
越来越多的企业开始重视内部控制制度,也建立了相应的内部控制制度。虽然因行业性质、管理体制、政府政策等因素影响,使得内部控制制度的内容不完全相同,但是其最终目的都一样,都是尽可能使内部控制制度真正发挥效用,使企业不断发展壮大。内部控制制度是针对企业现有的经营控制环境、业务特征、作业流程、企业文化等制定的,时刻受客观环境影响,也受其自身主观影响,具有一定的局限性,需要不断加以完善。在现代企业治理机制下,如何更好地完善企业内部控制制度,本文拟就此问题提出有关建议。
More and more companies begin to value inner control system and set up corresponding inner control system.Though different business natures,manage systems,government policy result in different influence on inner control system,their final goals go in the same direct,that is,to make inner control system really bring into effect,and make themselves stronger and stronger.Inner control system was set from environment which present companies control,business nature,work procedure and company culture,etc,and it will be often limited because of the influence of object environment and themselves.So efforts are needed to make to improve inner control system.The article tries to put forward several suggestions on how to improve inner control system of enterprises under modern company's managing system.
出处
《福建商业高等专科学校学报》
2008年第4期54-57,共4页
Journal of Fujian Commercial College
关键词
内部控制
协调
牵制
监督
Key words: inner control system
cooperate
limit
supervise
