关于企业内部控制制度建设的探讨

企业内部控制在保证会计信息的真实性和准确性,有效的防范经营风险,维护财产资源的安全、完整和促进企业有效经营等方面发挥了重要作用。加强企业内部控制制度的建设,应制定适合本企业的内部控制制度,创建良好的内部控制环境,建立现代企业制度,完善法人治理结构,促进内部控制有效运行。

Discussion on the Construction of Internal Control System of Enterprises

Internal control play an important role which can guarantee the factuality and accuracy of accounting information,avoid business risk,protect the security and completeness of asset resource,and advance its effective operation of the enterprise.To strengthen the construction of internal control system,the enterprise should make the modern-enterprise system fit for itself,which will provide good conditions to perfect the controlling structure of legal entity and promote its effective operation.