基于要素视角的企业内部控制优化探讨  

Discussion on the Optimization of Enterprise Internal Control Based on the Perspective of Elements

作　　者：夏紫文 顾全根[1] XIA Zi-wen;GU Quan-gen(Suzhou Institute of Trade&Commerce,Suzhou 215000,China)

机构地区：[1]苏州经贸职业技术学院,江苏苏州215000

出　　处：《中小企业管理与科技》2020年第25期82-83,87,共3页Management & Technology of SME

基　　金：江苏省高等职业教育高水平骨干(会计)专业建设项目优秀毕业论文培育方案阶段成果(编号171)。

摘　　要：随着市场竞争的加剧,企业必须加强内部控制,以提高经营效率。企业的内部控制机制必须结合自身所处特定行业和经济环境来建立,并在实施过程中不断优化完善。论文介绍了内部控制及框架体系,基于内部控制要素角度分析了内部控制中存在的问题,提出了内部控制优化的方案,有利于企业从行业中获得突破性发展。With the aggravation of market competition,enterprise must strengthen internal control to improve operation efficiency.The internal control mechanism of an enterprise must be established in combination with its specific industry and economic environment,and be continuously optimized and improved in the implementation process.This paper introduces the internal control and framework system,analyzes the problems existing in the internal control based on the perspective of internal control elements,and puts forward the optimization scheme of internal control,which is conducive to the enterprise to obtain breakthrough development from the industry.

关 键 词：内部控制 框架体系 内部监督 

分 类 号：F270[经济管理—企业管理]