企业内部控制的总体架构及结构层次

随着由于企业内部控制薄弱所引发的一系列问题的日益严重,有关企业内部控制的研究和实践日趋活跃,但现有的有关研究角度各一,概念混杂,且更多地注重具体控制内容和控制方法的研究,缺乏对企业内部控制的总体把握。本文试图通过整合内部控制的各有关要素,建立企业内部控制的总体架构,理顺其层次结构,以期为企业实践提供更为清晰的思路。

Framework and Structure of Internal Control in Enterprises

Problems caused by weak internal control over enterprises are becoming increasingly serious and more and more attention has been drawn to study and practice of internal control in enterprises.However,most of existing studies are confined to concrete control methods,without giving a whole perspective.In this paper,the author tries to establish the overall framework and structure of internal control by integrating all elements in internal control so that people can get a clear idea about internal control for enterprises.