企业内部控制的探索与实践

内部控制是企业为了提高经营管理效率、保证信息质量真实可靠、保护资产安全完整、促进法律法规有效遵循和发展战略得以实现等，由企业管理层及其员工共同实施的一个权责明确、制衡有力、动态改进的管理过程。文章认为，加强企业内部控制，需要完善企业控制环境，设立良好的控制活动，进行全面的风险评估并加强企业内部监督。文中还介绍了北辰公司加强内部控制的实践探索过程。

Exploration and Practice of Enterprises Internal Control

Internal control is the management process with clear of rights and responsibilities,effective balances and dynamic improvement in which managers and employees work together to improve management efficiency,ensure real and reliable information,protect integrity and security of the assets,promote following laws and regulations effective and achieve development strategy.Strengthening enterprise internal control need to improve the control environment,establish good control activities,conduct comprehensive ris...