摘要
搞好内部控制,对保证企业合法合规经营、财务报告的准确性、降低运行风险、提高运营效果和效率都具有重大意义。但是中小企业受治理方式、人员素质及企业文化等因素的综合影响,对开展企业内控主观上动力不足,客观上能力不够,导致内控失效问题较为普遍。要提升中小企业内控效果,必须从制约企业内控的内外因素入手,双管齐下,多措并举。
To enhance enterprises＇ internal control is a great significance to ensure legality of their management, accuracy of financial report, safety of operation, and improvement of operational effectiveness and efficiency. However, affected by their governance, personnel quality and factors such as corporate culture, minor enterprises＇ internal control always come to the end of failure because of their lacking in enthusiasm and incompetence, subjectively and objectively. To enhance the effectiveness of their internal control, both the internal and external constraints should be taken into consideration as a two-pronged approach, in addition to multiple measures which should be considered as well.
出处
《管理观察》
2014年第34期111-114,共4页
Management Observer
关键词
中小企业
内部控制
失效
内外因素
Minor enterprise, Internal control, Failure, Internal and external factors
