民营企业内控制度建设存在的问题及其改进措施——以张XX职务侵占犯罪会计鉴定为例  

Problems Existing in the Construction of the Internal Control System of Private Enterprises and Improvement Measures-Taking the Accounting Appraisal of Zhang’s Job Encroachment as an Example

作　　者：吴迅[1] WU Xun(Yunnan Police Officers Academy,Yunnan 650223,China)

机构地区：[1]云南警官学院,昆明650223

出　　处：《经济研究导刊》2022年第20期87-90,共4页Economic Research Guide

摘　　要：在现代企业制度下,只有建立有效的内控制度,才能保证企业的健康发展。由于我国民营企业大多数是家族式经营发展起来的,所以管理上不太重视企业规章制度的建立,带有很大的随意性。通过一起职务侵占案件的分析,认为民营企业在管理上存在的问题主要是内控环境差、制度不完善、防范风险能力弱、缺乏监督机制等,并在此基础上提出建立内控制度的途径和方法,希望对民营企业的发展有一定的参考价值。Under the modern enterprise system,only the establishment of an effective internal control system can ensure the healthy develop-ment of enterprises.Since most of China’s private enterprises are developed by family-run operations,management does not attach much im-portance to the establishment of corporate rules and regulations,with a great deal of arbitrariness.Through the analysis of a job encroachment case,this paper analyzes the problems existing in the management of private enterprises mainly due to poor internal control environment,im-perfect system,weak ability to prevent risks,lack of supervision mechanism and so on.On this basis,this paper proposes ways and methods to establish internal control systems,hoping to have certain reference value for the development of private enterprises.

关 键 词：内控制度 职务侵占犯罪 财务风险 

分 类 号：F27[经济管理—企业管理]