论文部分内容阅读
在当今激烈的市场竞争中,企业内部控制制度的完善,不仅是国家政策的需要,更是企业生存与发展的客观需求。本文以《企业内部控制应用指引》为指导,从内控环境、风险评价、内控活动、信息沟通及监督评价五个方面探讨了完善企业内部控制制度的具体措施,具有一定的现实意义。
In today’s fierce market competition, the improvement of the internal control system of enterprises is not only the need of national policies, but also the objective demand of the survival and development of enterprises. Guided by the “Guidelines for the Application of Internal Control”, this paper discusses the specific measures to improve the internal control system of the enterprise from five aspects: internal control environment, risk assessment, internal control activities, information communication and supervision and evaluation. This article has certain practical significance.