摘要
企业依托于市场经济进行发展,就需要时刻把握市场的导向,进行战略的选择,这就需要企业进行内部控制,以保证企业制度的完善和流程的正确性。但是在企业内部控制的过程中,需要解决各个方面的问题,才能保证对企业的控制,这就需要相关人员结合企业发展的实际情况,根据相关流程,制定出正确的应用路径,这样才能在公司治理过程中推动内部控制发挥作用,促进企业的发展。论文从企业的内部控制入手,浅谈内部控制的重要性、存在问题以及应用路径。
Enterprises rely on the market economy to develop,it is necessary to grasp the market orientation for strategic choice.This requires enterprises to carry out internal control,so as to ensure the improvement of enterprise system and the correctness of the process.But in the process of enterprise internal control,it is necessary to solve the problem of various aspects,so as to guarantee the control of the enterprise.This requires relevant personnel to combine the actual situation of enterprise development,according to the relevant process,formulate the correct application path,so as to promote internal control to play a role in the process of corporate governance,promote the development of enterprises.This paper starts with the internal control of enterprises,discusses the importance,existing problems and application paths of internal control.
作者
程言雷
CHENG Yan-lei(Xinhu Zhongbao Co.,Ltd.,Hangzhou 310007,China)
出处
《中小企业管理与科技》
2021年第36期25-27,共3页
Management & Technology of SME
关键词
企业
内部控制
重要性
问题
应用路径
enterprise
internal control
importance
problem
application path
