东北边境地区企业内部控制存在问题及对策  

Problems and Countermeasures for Internal Control of Enterprises in Northeast Border Areas

作　　者：李月秋[1] 范淑凤[1] 

机构地区：[1]黑河学院,黑龙江黑河164300

出　　处：《商业经济》2018年第4期17-19,23,共4页Business & Economy

基　　金：黑河学院人文社科项目:新常态下黑龙江省边境企业风险新特征(RWY201607)

摘　　要：基于东北边境企业内部控制制定内容及框架,分析东北边境地区企业内部控制现状与存在的问题。东北边境地区企业内控环境不佳,缺少良好的内部控制环境基础;风险管理和控制人员素质不高、风险意识不强;企业内控机制不健全,治理结构不合理;信息沟通不畅通,金融国际化程度不高。提出对策:创造有利的控制环境,重视控制程序,提高人员素质,完善会计体系。Based on the contents and framework of the internal control of enterprises in the northeast border areas, this paper analyzes thecurrent situation and problems of internal control of the enterprises in the northeast border area. The internal control environment ofenterprises in the northeast border area is not good and the internal control environment foundation is not good. The quality of riskmanagement and control personnel is not high and the risk consciousness is not strong.The enterprise internal control mechanism is notsound and the governance structure is unreasonable.The information communication is not smooth and the financial internationalizationdegree is not high. Countermeasures are proposed, including creating favorable control environment, attaching importance to controlprocedures, and improving the personnel quality and accounting system.

关 键 词：边境企业 内部控制 风险 

分 类 号：F273.1[经济管理—企业管理]