浅谈企业内部控制制度的完善与发展
摘要
现代企业管理的突出特点是加强内部管理，实施和应用内部控制是加强内部管理的重要措施之一。目前，中国的企业也非常重视内部控制，加强内部管理中的应用。与西方发达国家相比，中国的控制理论的研究起步较晚，所以在内部方面，在中国主要用于内部控制系统的大多数企业，有关部门发出了在中国在借鉴国外企业的成功经验的基础上的文件。然而，由于对中国的社会主义市场经济的发展还不完善，内部控制不完善，风险管理意识还比较欠缺，这对社会造成了极大的危害。在当前经济一体化的形势下，完善和加强企业内部控制有利于企业管理的有效运作，促进企业的可持续发展。本文分析了三鹿集团内部控制存在的问题，并提出了改进和完善的理论和实践对策。
关键词内部控制，公司治理，企业经营风险
On the improvement and development of enterprise internal
control system
Abstract
A prominent feature of modern enterprise management is to strengthen internal management, the implementation and application of internal control is one of the important measures to strengthen internal management. At present, China's enterprises also attach great importance to the application of internal control to strengthen internal management. Compared with western developed countries, China's control theory research started late, so in the internal aspect, the majority of enterprises in China mainly used in the internal control system, documents issued by the relevant departments in China on the basis of referring to the successful experience of foreign enterprises. However, due to the development of China's socialist market economy is not perfect, internal control is not perfect, risk management awareness is still relatively lacking, which has caused great harm to society. In the current situation of economic integration, improve and strengthen the internal control of enterprises is conducive to the efficient operation of enterprise management, and promote the sustainable development of enterprises. This paper analyzes the existing problems in the internal control of Sanlu Group, and puts forward some countermeasures to improve and perfect the theory and practice.
Key words: internal control，corporate governance，business risk