摘要
我国企业内部控制制度存在诸多问题的根本原因是企业法人治理结构不健全,企业内控制度不完善。完善企业内部控制的对策是企业内部领导要重视审计工作,制定内控制度,加强企业文化的培养和优化,严格遵守会计法规;企业外部要强化监督与约束机制。
Our country enterprises control system has a great number of problems. The basic reason is the governance structure of legal person of enterprise and the inner control is imperfect controlled. The countermeasure to perfect the inner control is that the leader should pay attention to the audit work, draw up the inner control system, strengthen the cultivation and optimization the corporate culture strictly, observe the accounting regulation. The external of enterprise should strengthen supervision and binding mechanism.
出处
《长春金融高等专科学校学报》
2004年第3期17-19,共3页
Journal of Changchun Finance College
关键词
内部控制
内部审计
企业文化
外部监督
Inner control
Inner auditing
Corporate culture
The external supervision
