摘要
内部控制是一种具有较强科学性与实践性的企业管理理念,内部控制强调企业通过对内部资源与组织等进行调控为经济效益的提升创造更加优势的环境。论文在研究中对企业管理内控进行了概述,分析了当下企业管理内控落实与应用中存在的不足,并提出了几条强化企业管理中内控落实及应用的途径,旨在强化内部控制理念与制度在企业管理中的落实与应用程度,提升企业管理内部控制的实践性与实效性。
Internal control is a scientific and practical concept of enterprisemanagement.Internal control emphasizes that enterprises create a more advantageous environment for the promotion of economic benefits by controlling internal resources and organization.This paper summarizes the internal control ofenterprisemanagement,analyzes the shortcomings in the implementation and application of internal control of enterprise management,and puts forward several ways to strengthen the implementation and application of internal control in enterprise management.The purpose of this paper is to strengthen the implementation and application of internal control concept and systemin enterprise management,andtoenhance thepracticabilityandeffectivenessof internal control inenterprisemanagement.
作者
张珍惠
ZHANG Zhen-hui(BAIC Motor Co.Ltd.,Beijing 100000,China)
出处
《中小企业管理与科技》
2018年第11期43-44,47,共3页
Management & Technology of SME
关键词
企业管理
内部控制
应用策略
business management
internal control
applicationpolicy
