企业内部控制的现状与改进建议
摘 要
企业内部控制作为现代企业管理的重要组成部分，对企业的稳健运营和可持续发展具有关键意义。随着经济全球化进程加快及市场竞争加剧，企业面临的内外部风险日益复杂多变，研究企业内部控制现状并提出改进建议成为必要之举。本研究旨在全面剖析我国企业内部控制的现存问题，基于此探寻优化路径。通过对不同规模、行业企业进行广泛问卷调查与实地访谈相结合的方法收集一手数据资料，并参考国内外相关理论研究成果展开深入分析。研究发现，当前我国企业在内部控制方面存在制度建设不完善、执行力度不足、监督机制缺失以及信息化程度低等问题。针对上述问题，本文创新性地从构建适应企业发展战略的内控体系框架出发，强调将风险管理理念融入日常经营管理全过程，强化内部审计职能独立性，提高管理层重视程度，加强员工培训教育，推进信息技术应用等多维度提出系统化改进措施。
关键词：企业内部控制 风险管理 制度建设
Abstract
As an important part of modern enterprise management, enterprise internal control is of key significance to the stable operation and sustainable development of enterprises. With the acceleration of economic globalization and the intensification of market competition, the internal and external risks faced by enterprises are increasingly complex and changeable. It is necessary to study the current situation of internal control of enterprises and put forward suggestions for improvement. This study aims to comprehensively analyze the existing problems of internal control of Chinese enterprises, and explore the optimization path based on this. First-hand data are collected by combining extensive questionnaire surveys and field interviews with enterprises of different scales and industries, and in-depth analysis is conducted by referring to the relevant theoretical research results at home and abroad. It is found that there are some problems in the internal control of Chinese enterprises, such as imperfect system construction, insufficient implementation, lack of supervision mechanism and low degree of informatization. In view of the above problems, this paper innovatively from the building to adapt to the enterprise development strategy of internal control system fr amework, emphasizes the risk management concept into the daily management process, strengthen the internal audit function independence, improve the management attention, strengthen staff training education, promote information technology application of multi-dimensional systematic improvement measures are put forward.
Keyword:Enterprise Internal Control Risk Management System Construction
目 录
1绪论 1
1.1企业内部控制研究背景与意义 1
1.2国内外研究现状综述 1
1.3研究方法与技术路线 2
2企业内部控制现状分析 2
2.1内部控制制度建设情况 2
2.2内部控制执行效果评估 3
2.3内部控制存在的主要问题 3
3内部控制影响因素剖析 4
3.1企业管理层重视程度 4
3.2内部审计监督机制 4
3.3企业文化对内控的影响 5
3.4外部环境对企业内控的影响 5
4内部控制改进建议 6
4.1完善内部控制制度体系 6
4.2强化内部审计职能作用 6
4.3提升管理层内控意识 7
4.4构建良好内部控制文化 7
结论 8
参考文献 9
致谢 10
摘 要
企业内部控制作为现代企业管理的重要组成部分，对企业的稳健运营和可持续发展具有关键意义。随着经济全球化进程加快及市场竞争加剧，企业面临的内外部风险日益复杂多变，研究企业内部控制现状并提出改进建议成为必要之举。本研究旨在全面剖析我国企业内部控制的现存问题，基于此探寻优化路径。通过对不同规模、行业企业进行广泛问卷调查与实地访谈相结合的方法收集一手数据资料，并参考国内外相关理论研究成果展开深入分析。研究发现，当前我国企业在内部控制方面存在制度建设不完善、执行力度不足、监督机制缺失以及信息化程度低等问题。针对上述问题，本文创新性地从构建适应企业发展战略的内控体系框架出发，强调将风险管理理念融入日常经营管理全过程，强化内部审计职能独立性，提高管理层重视程度，加强员工培训教育，推进信息技术应用等多维度提出系统化改进措施。
关键词：企业内部控制 风险管理 制度建设
Abstract
As an important part of modern enterprise management, enterprise internal control is of key significance to the stable operation and sustainable development of enterprises. With the acceleration of economic globalization and the intensification of market competition, the internal and external risks faced by enterprises are increasingly complex and changeable. It is necessary to study the current situation of internal control of enterprises and put forward suggestions for improvement. This study aims to comprehensively analyze the existing problems of internal control of Chinese enterprises, and explore the optimization path based on this. First-hand data are collected by combining extensive questionnaire surveys and field interviews with enterprises of different scales and industries, and in-depth analysis is conducted by referring to the relevant theoretical research results at home and abroad. It is found that there are some problems in the internal control of Chinese enterprises, such as imperfect system construction, insufficient implementation, lack of supervision mechanism and low degree of informatization. In view of the above problems, this paper innovatively from the building to adapt to the enterprise development strategy of internal control system fr amework, emphasizes the risk management concept into the daily management process, strengthen the internal audit function independence, improve the management attention, strengthen staff training education, promote information technology application of multi-dimensional systematic improvement measures are put forward.
Keyword:Enterprise Internal Control Risk Management System Construction
目 录
1绪论 1
1.1企业内部控制研究背景与意义 1
1.2国内外研究现状综述 1
1.3研究方法与技术路线 2
2企业内部控制现状分析 2
2.1内部控制制度建设情况 2
2.2内部控制执行效果评估 3
2.3内部控制存在的主要问题 3
3内部控制影响因素剖析 4
3.1企业管理层重视程度 4
3.2内部审计监督机制 4
3.3企业文化对内控的影响 5
3.4外部环境对企业内控的影响 5
4内部控制改进建议 6
4.1完善内部控制制度体系 6
4.2强化内部审计职能作用 6
4.3提升管理层内控意识 7
4.4构建良好内部控制文化 7
结论 8
参考文献 9
致谢 10
