浅谈企业内部控制制度的建立和实施

在过去的工作实践中,企业内部控制制度存在诸多问题。建立科学的、规范的企业内部控制制度是现代企业制度的迫切需要,是完善企业经营管理的迫切需要。建立并有效实施内部控制制度,首先要遵循科学的原则;其次要建立一个良好的内部控制环境;再次要建立一个有效的会计系统。一个有效的会计系统是实施内部控制制度的关键;最后,要建立一个完善的内部控制程序。它包括授权批准控制、分工控制、业务记录控制、资产保护控制、编制业绩报告控制、电子信息系统控制、预算控制、风险控制等方面。

On Establishing and Fulfilling Control System within Enterprises

In the past practices, there were many problems on control system within enterprises. So it is urgent to establish a scientific and normal control system within modern enterprises. In order to establish and fulfill it, we must follow its principle, build a good control environment, establish an effective accounting system which is the key to fulfill the system effectively, and finally, a perfect control program which includes authorization permission system, work division control, work register control, assets protection system, work report control, e-information system control, budget control, risks control, etc.