大兴安岭地区林业企业内部控制问题及对策研究

内部控制是企业为保证各项业务活动的有效进行,确保资产的安全完整,防止欺诈和舞弊行为,实现经营管理目标等而制定和实施的一系列具有控制职能的方法,措施和程序。阐述现阶段大兴安岭地区林业企业内部控制中存在的内部控制内容不够完善、内部控制的方法落后、内部控制制度的执行不力等方面的问题。提出通过提高大兴安岭地区林业企业工作人员的素质,完善林业企业内部控制制度的内容、更新和丰富内部控制的方法及加强内部控制执行力度等措施,促进大兴安岭地区林业经济的发展。

The Problems and the Countermeasures of Internal Control of Forestry Business in Daxinganling

Internal control refers to a series of functions of the control methods, measures and procedures of the business in order to ensure the efficient conduct of business activities,to ensure the security integrity of the assets, to prevent fraud and illegal activities, to achieve management objectives. Described the problems that exist in the inadequate contents of internal controls, the backward countermeasures of internal control, the ineffective implementation of internal control system at current stage of forestry companies in Daxinganling.Put forward to improve the quality of the staff, to perfect the system of the forestry enterprise internal control, to reform the way of internal controls and to strengthen the implementation of internal control.