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美国COSO报告堪称世界内部控制史上的一座里程碑,其研究成果值得我国各界学习和借鉴。按照COSO内控理论,结合我国现行企业内部控制中存在的主要问题,笔者认为,构建现代企业内部控制框架可以从以下几个方面入手。一、完善企业的控制环境任何企业的控制活动都存在于一定的控制环境之中,控制环境的好坏直接影响到企业内部控制的贯彻和执行以及企业经营目标及整体战略目标的实现。控制环境中的要素有价值观、组织结构、控制目标、员工能力、激励与诱导机构、管理哲学
The US COSO report can be regarded as a milestone in the history of world internal control. Its research results are worth learning and drawing lessons from all walks of life in China. According to the theory of COSO internal control and the main problems existing in the current internal control of enterprises in China, the author believes that the construction of a modern enterprise internal control framework can start from the following aspects. First, improve the company’s control environment Any company’s control activities exist in a certain control environment, the control of the environment directly affects the implementation of the company’s internal control and implementation and business goals and the overall strategic objectives. The elements of the control environment are values, organizational structure, control objectives, employee capabilities, incentive and induction agencies, management philosophy