企业内部控制中存在的问题及对企业绩效的影响  

Problems Existing in Enterprise Internal Control and Its Impact on Enterprise Performance

作　　者：曹海 梁运吉[2] 沈雨曦 Cao Hai;Liang Yunji;Shen Yuxi(Heilong River Longmei Jixi Mining Co.LTD,Jixi Heilongjiang 158100;Harbin University of Commerce,Harbin Heilongjiang 150028)

机构地区：[1]黑龙江龙煤鸡西矿业有限责任公司,黑龙江鸡西158100 [2]哈尔滨商业大学,黑龙江哈尔滨150028

出　　处：《对外经贸》2022年第5期104-107,共4页FOREIGN ECONOMIC RELATIONS & TRADE

基　　金：黑龙江省哲学社会科学研究规划项目(课题编号:18JLB042);哈尔滨商业大学校级项目;黑龙江省会计学会会计立项科研课题阶段性成果(课题编号18XN058)。

摘　　要：企业是市场经济的主要组成部分,企业的长远、健康、稳定发展对促进国民经济、创造就业机会、优化经济结构、缓和社会矛盾等方面具有重要作用,而内部控制又在企业的发展中扮演了不可或缺的角色,健全的内部控制制度是企业发展的重要保障。但是现实中如果企业由于规模、风险、资金或是其他因素,内部控制并未得到本应有的重视,将会导致内部控制缺失、内控存在缺陷或是执行不到位。从内部控制环境、内部控制体系、内部控制监督等多个方面分析了目前企业存在的内部控制问题以及这些问题所带来的经济后果,并对此提出改进建议。Enterprise is the main part of market economy, the long-term, healthy and stable development of the enterprise plays an important role in promoting the national economy,creating jobs,optimizing economic structure and easing social contradictions. The internal control also plays an indispensable role in the development of the enterprise.Sound internal control system is the important guarantee for the development of the enterprise. But the reality is that in many enterprises, due to scale, risk, capital or other factors, internal control is not paid attention to as it should be, resulting in the lack of internal control, internal control defects or implementation is not in place. This paper analyzes the internal control problems existing in enterprises and the economic consequences of these problems from the aspects of internal control environment, internal control system and internal control supervision, and puts forward suggestions for improvement.

关 键 词：内部控制 风险管控 企业绩效 内部环境 风险评估 

分 类 号：F275[经济管理—企业管理]