内部控制论文(3)

关键词: 现代企业；内部控制制度；法人治理；激励机制

Abstract

Internal control system is a modern enterprise management an integral part of the internal variety of management control in general. Internal control is a measure of an important symbol of the modern enterprise management, proven, out of control is weak, without control is chaos. Currently, many enterprises are relatively weak internal controls, internal control effectiveness of the performance of disorders, mechanisms of balance, giving rise to economic crime and business failures are common. Weak internal controls have affected the survival and development. Strengthen and improve the internal control system, has become an industry in theory and practice one of the topics of most concern, as long as the existence of business activities, you need to have appropriate internal control system. Internal control system within the enterprise at all levels, all sectors of the overall scientific and efficient management control system, the organic system is controlled by a series of policies and procedures consisting of the system. In the market economy the focus shifted to business management to improve the competitiveness of enterprises and the realization of development strategy, its management system is the core of business ownership and management rights, the separation of management and to supervise the phase constraints and therefore establish a modern enterprise governance mechanism of internal control system is to achieve corporate strategic objectives of the measures and means, it is not just a simple financial management, it is an enterprise management mechanism, the article discusses the status of the internal control system and problems, and in-depth study, and proposes measures to strengthen internal controls.

Keywords: Modern enterprises; internal control system; corporate governance; incentive mechanism

目 录

摘 要 ........................................................................................................................................... I Abstract ...................................................................................................................................... II

绪 论 .......................................................................................................................................... 1

1 内部控制制度的概述 .......................................................................................................... 2

1.1内部控制制度的概念 ................................................................................................... 2

1.2内部控制制度的内容 ................................................................................................... 2

1.2.1 控制制度的主体 ................................................................................................ 2

1.2.2 控制制度的客体 ................................................................................................ 2

1.2.3 控制制度的目标 ................................................................................................ 3

1.2.4 控制制度的手段 ................................................................................................ 3

1.2.5 控制制度的实质 ................................................................................................ 3

1.3内部控制制度的作用 ................................................................................................... 3

1.4 建立内部控制制度应遵循的基本原则 ...................................................................... 5

1.4.1合法性原则 ......................................................................................................... 5

1.4.2 全面性原则 ........................................................................................................ 5

1.4.3 相互制约的原则 ................................................................................................ 6

1.4.4 凭证制度原则 .................................................................................................... 6

1.4.5业务程序标准化原则 ......................................................................................... 7

1.4.6 人员素质控制原则 ............................................................................................ 7

2 当前企业内部控制的现状与存在的问题 ............................................................................ 8

2.1企业内部控制的现状 ................................................................................................... 8

2.2企业内部控制存在的问题 ........................................................................................... 8

2.2.1 对内部控制体系认识不清 ................................................................................ 8

2.2.2内部控制组织不健全 ......................................................................................... 9

2.2.3现有内部控制制度不完善 ................................................................................. 9 …… 此处隐藏：2846字，全部文档内容请下载后查看。喜欢就下载吧 ……