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企业内部控制的产生是经济发展和社会进步的必然产物,而在我国社会经济快速发展的过程中,内部控制也在不同阶段表现出不同的特征。企业竞争随着经济全球化的发展也越来越激烈,要想在这样的环境中占据优势,就必须增强核心竞争力,提升企业的经济效益,而企业更为重要的部分是内部控制。内部控制是现代企业制度中的核心内容,也是企业运营活动能够稳步进行的前提,它有助于企业制度的完善和强化风险管理水平。但近年来,企业内部控制不断涌现出新的问题,对企业实施战略风险管理造成一定的影响,也阻碍了企业价值的提升。因此,全面分析企业内部控制存在的问题,并找出相应的解决措施,对企业的长期健康发展有非常重大的意义。
The emergence of internal control is an inevitable result of economic development and social progress. However, in the rapid development of social economy in our country, internal control also shows different characteristics at different stages. Enterprise competition With the development of economic globalization is more and more fierce, in order to occupy an advantage in such an environment, we must enhance the core competitiveness and enhance the economic efficiency of enterprises, and a more important part of the enterprise is internal control. Internal control is the core content of the modern enterprise system. It is also a prerequisite for steady operation of the enterprise operation. It helps to perfect the enterprise system and enhance the level of risk management. In recent years, however, new problems continue to emerge in the internal control of enterprises, exerting some influence on the implementation of strategic risk management by enterprises, and hindering the enhancement of enterprise value. Therefore, a comprehensive analysis of the problems existing in the internal control of an enterprise and the corresponding solutions to the problems are of great significance to the long-term healthy development of an enterprise.