浅议内部控制与内部审计  

About Internal Audit and Control

作　　者：李桂霞[1] 

机构地区：[1]乐山师范学院监审处,四川乐山614004

出　　处：《乐山师范学院学报》2002年第3期30-32,共3页Journal of Leshan Normal University

摘　　要：内部控制是企业管理的支架 ,随着我国现代化企业管理体制的建立 ,内部控制的日趋完善 ,已成为企业改革关注的热点。如果企业没有有效的内部控制 ,其管理就无从谈起 ;同时 ,管理也是一种权力 ,不受监督的权力 ,就会孳生腐败 ,这是企业生存、发展的大敌 ,因此 ,必须强调自我约束 ,建立、健全和完善内部审计监控机制 ,以监督带动管理 ,以监督促进管理 ,从而产生管理创新 。Internal control,being the support of business management, is becoming more and more perfect with the setting up of modernized management system.It has become a key point of business reform. Without effective internal control, there would be no management. At the same time, management is a power, which will go corrupt without control. Corruption is the biggest enemy to the existence and development of a business. Therefore self-control must be emphasized. We should set up internal audit and control system, strengthen it and make it perfect. Control will bring motivation to management. Control will promote management. Thus a more powerful management will come into being and it will make the business prosperous.

关 键 词：内部控制 内部审计 监督 企业管理 管理创新 

分 类 号：F239.45[经济管理—会计学] F270[经济管理—国民经济]