现代企业内部控制制度浅析

内部控制制度是现代企业管理制度的核心，现代企业的生产经营管理得控则强，失控则弱，无控则乱。然而从现实情况来看。企业内部控制建设和运行效果一直滞后于经济的发展。由于内部控制薄弱，国有资产流失严重，企业经营失败现象时有发生。为此必须建立健全企业内部控制标准体系，完善法人治理结构，优化控制环境，建立高效的内部控制外部监督体系和内部审计机构。以保证规范得以有效执行。

On the Internal Control System of Modern Enterprises

The internal control system is a core part of the modern enterprise management system. A goou contro, system makes good production while a poor one or no control leads to chaos or mess. In reality, the setup and running efficiency of control system in enterprises is lagging far behind their economy development. Because of frail internal control, there exists huge loss of state-owned assets and management failure. So it is necessary to establish a standard system of internal control for enterprises, improve the management structure of legal personality, optimize the control circumstance, and set up an effective internal control system and auditing department to guarantee the execution of regulations.