企业内部控制相关问题探析
Analysis on Problems Related to Internal Control for Enterprise
浏览(2000) 下载(3)
- 引用格式:
-
王,英.企业内部控制相关问题探析[J].天然气与石油,2010,28(4):0.doi:
.Analysis on Problems Related to Internal Control for Enterprise[J].Natural Gas and Oil,2010,28(4):0.doi:
- DOI:
- 作者:
- 王 英
- 作者单位:
- 中国石油集团工程设计有限责任公司西南分公司
- 关键词:
- 内部控制；问题；建议
Internal control;Problem;Suggestion
- 摘要:
- :内部控制在企业发展过程中担负着极其重要的角色,是企业经营活动中强化内部监督,进行自我调节和自我约束的内在机制，对于企业防范经营风险,提升管理水平,实现经营目标具有重要的意义。从内部控制概念的理解出发，探讨了内部控制与公司治理的关系，反思我国企业内部控制目前存在的问题，提出如何完善我国企业内部控制的具体建议。
Internal control is an internal mechanism for strengthening internal supervision,selfregulation and selfrestraint in enterprise business activities,plays an extremely important role in enterprise development,and is of great significance for business risk control,management level improvement and business goal achievement.Analyzed are some relationships between internal control and corporation governance,discussed are some problems existing in internal control and specific suggestions are put forward for internal control improvement.
