文档介绍：浅议企业内部控制制度
摘要: 企业内部控制制度是企业内部各层次、各环节整体科学高效的管理控制制度的有机体系,是由一系列控制政策和程序所组成的系统。目的是保证生产经营活动有序、高效的运行,保证企业资产的完整与安全,防范各种经营风险,及时防止和纠正错误与弊端,保证会计资料的真实完整,经营运作信息的及时准确。它是通过企业内部高层管理者乃至每一名员工在明确分工的基础上进行的科学高效的相互制约的行为规范。
关键词:企业内部;内部控制;控制制度
Abstract: The enterprise internal control system is enterprise interior various levels, the various links overall science highly effective supervisory control system'anic system, is system which posed of a series of control policy and the procedure. The goal is guaranteed that the production and operating activities order, the highly effective movement, guaranteed the enterprise pleteness and the insecurity, guards against each kind of operational risk, prevents promptly with the correction mistake and the malpractice, really guarantees the accounting plete, management operation information prompt accurate. It is in is clear about the science highly effective mutual restriction behavior standards which through the enterprise interior high-level superintendent and even each staff the division of labor in the foundation carries on.
key word: In enterprise; Internal control; Control system
前言
在当前知识经济的时代下,特别是我国加入WTO以后,我国企业将直接面对外国企业特别是跨国公司的挑战,对外贸易越来越频繁,企业经营所遇到的各种风险也越来越多,加之企业经营改制中存在的不完善的运作,企业的压力越来越大,面临的危机越来越严峻。因此一个企业要想在这样的经济潮流中生存、竞争、发展就必须提高自身的竞争能力,而建立健全企业内部的控制制度,是提高企业经济效益,提高自身竞争能力的关键所在。
1 企业应科学合理完整地制定内部控制制度
企业制定内部控制制度,首先必须确保国家有关法律、法规和企业内部管理制度的贯彻执行,并使之