企业的内部控制制度是企业管理现代化的必然产物,加强内部控制制度建设是建立现代企业制度的内在要求。现代企业管理制度的核心是完善公司治理结构,良好的公司治理结构是提高企业经营管理效率的基本要素。而科学、有效的内部控制制度,则是现代企业实现其经营管理目标的有力保证。现代企业理论和管理实践表明,企业一切管理工作,都是从建立和健全内部控制开始的;企业的一切活动,都无法游离于内部控制之外。可以说“得控则强,失控则弱,无控则乱”。 内部控制是现代企业管理框架的重要构成部分,是企业持续发展的制度保证。因此,建立和完善企业内部控制是当前企业管理面临的一个重要问题。本文在阐述内部控制的意义和作用的基础上,分析和了解了现代企业管理在内部控制方面存在的一些问题和不足,并针对这些问题探讨和提出了相关的建议,希望可以对中国企业在内部控制方面有所帮助。
参考资料:有道翻译
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