摘要
随着我国市场经济的不断发展,建立和加强企业的内部控制制度,提高企业的经济管理水平,已经成为企业管理层的共识。新形势下企业内部控制建设需要注意的问题,主要有关注ERP系统实施对内部控制的影响,建立动态的内部控制机制,避免过分关注制度建设,忽视风险管理等。在具体措施上,要建立科学有效的组织结构;增强内部控制意识,提高内控人员素质;把内部控制与企业文化建设相联系;完善内部控制测试,加强监控程度;做好内部审计工作等方面入手,加强企业内部控制制度建设。
With continuous development of Chinese market economy, the enterprise management shares the same opinion on increasing internal control system of the enterprise and economic management. In new situation, construction on enterprise internal control should focus on the influence of ERP system to internal control, build dynamic internal control mechanism, avoid excessively concerning system itself but ignoring risk management, etc. In practice, we should make scientific organization, increase awareness on internal control and control quality of the personnel, connect internal control with enterprise culture, improve test and supervision on internal control, and promote internal auditing and system construction on enterprise internal control.
出处
《商业经济》
2009年第22期54-55,81,共3页
Business & Economy
关键词
企业内部控制
内部控制制度
内部审计
企业管理
enterprise internal control, system of internal control, internal auditing, business management
