浅谈如何完善企业内部控制体系建设  

On How to Improve the Construction of Enterprise's Internal Control System

作　　者：王俊林 WANG Jun-lin(Anhui Tongguan Copper Foil Co.,Ltd.,Chizhou 247100,China)

机构地区：[1]安徽铜冠铜箔有限公司,池州247100

出　　处：《价值工程》2020年第22期30-32,共3页Value Engineering

摘　　要：为加强企业管理,财政部出台内部控制基本规范和配套指引,用于加强企业内部管理,指导企业建立与实施控制必须建立的框架结构,规定了内部控制的目标、原则、要素等基本要求,达到提升企业效率为目的,企业按照规范和指引要求建立起内部控制体系。但在建设过程中,企业在内部环境建设、风险管控、信息化建设和内部监督上有待进一步完善和加以重视的必要,在“通则变,变则通”的哲学理念下,找到适合企业自身建设发展框架机构、经营模式和管理模式,才能达到提高自身管理水平和提高经营效益为目的。本文从内部控制定义着手,通过对内部治理环境、风险控制、信息建设和内部监督方面进行论述,为企业完善内部控制建设和提升内部治理能力等方面提供参考。In order to strengthen the enterprise management,the Ministry of Finance issued the basic norms and supporting guidelines of internal control,which are used to strengthen the internal management of enterprises and guide enterprises to establish and implement the framework structure that must be established.The basic requirements such as objectives,principles and elements of internal control are specified to achieve the purpose of improving enterprise efficiency.The enterprise establishes internal control system according to the requirements of norms and guidelines.However,in the process of construction,it is necessary for enterprises to further improve and pay attention to the internal environment construction,risk control,information construction and internal supervision.Under the philosophy of"changing from general to flexible",it is necessary to find a suitable framework,business model and management mode suitable for the enterprise's own construction and development,so as to achieve the purpose of improving its management level and operating efficiency.Starting from the definition of internal control,this paper discusses the internal governance environment,risk control,information construction and internal supervision,so as to provide reference for enterprises to improve the construction of internal control and enhance the ability of internal governance.

关 键 词：内部环境 风险管控 信息化 内部监督 

分 类 号：F279.23[经济管理—企业管理]