淺談企業(yè)內(nèi)部控制制度的建設(shè)

中文摘要
建立和完善企業(yè)內(nèi)部控制制度，是當(dāng)前企業(yè)改革的重頭戲。國(guó)內(nèi)各界人士都在深入思考和嘗試著實(shí)踐這一重大改革措施，但到目前為止，人們對(duì)內(nèi)部控制的認(rèn)識(shí)還遠(yuǎn)未取得共識(shí)，盡管政府有關(guān)部門(mén)正在制定相應(yīng)的規(guī)則，但有些重大的問(wèn)題還有待深入研究和討論，而且我國(guó)企業(yè)內(nèi)部控制尚處在較低級(jí)的階段，管理松弛、控制弱化，致使我國(guó)企業(yè)內(nèi)部控制普遍薄弱。因此，加強(qiáng)內(nèi)部控制是當(dāng)務(wù)之急，面對(duì)瞬息萬(wàn)變的外部環(huán)境，企業(yè)必須建立完善的企業(yè)內(nèi)部控制制度。建立一個(gè)完善的內(nèi)部控制制度應(yīng)該認(rèn)識(shí)到我國(guó)的社會(huì)經(jīng)濟(jì)環(huán)境和企業(yè)管理水平與發(fā)達(dá)國(guó)家存在差距，國(guó)外內(nèi)部控制制度建立在國(guó)外企業(yè)經(jīng)濟(jì)和管理的現(xiàn)實(shí)基礎(chǔ)上，我國(guó)在內(nèi)部控制制度目標(biāo)定位上不應(yīng)強(qiáng)求與國(guó)外控制目標(biāo)一致 ，在建立內(nèi)部控制體系時(shí)應(yīng)以我國(guó)實(shí)際出發(fā)，依據(jù)內(nèi)部控制管理目標(biāo)，采取一系列完善內(nèi)部控制的措施。
本文擬就企業(yè)內(nèi)部控制制度建設(shè)進(jìn)行探討，試圖從內(nèi)部控制的相關(guān)問(wèn)題入手，分析我國(guó)企業(yè)內(nèi)部控制的現(xiàn)狀，剖析存在的問(wèn)題，以求能提出較為完善的內(nèi)部控制制度建設(shè)的一些對(duì)策，以有助于提高我國(guó)的內(nèi)部控制水平。首先，對(duì)內(nèi)部控制這個(gè)概念進(jìn)行明確。其次，分析對(duì)企業(yè)內(nèi)部控制問(wèn)題重要性的認(rèn)識(shí)，我國(guó)企業(yè)內(nèi)部控制存在的問(wèn)題主要有控制環(huán)境弱化、企業(yè)風(fēng)險(xiǎn)意識(shí)差、控制活動(dòng)缺失、信息溝通不暢、內(nèi)部監(jiān)督缺乏、外部監(jiān)督乏力等六個(gè)方面。這些問(wèn)題的存在導(dǎo)致了嚴(yán)重的社會(huì)和經(jīng)濟(jì)后果。最后，從完善企業(yè)內(nèi)部控制環(huán)境、建立風(fēng)險(xiǎn)評(píng)估體系、建立健全企業(yè)內(nèi)部控制體系、建立有效的管理信息系統(tǒng)、加強(qiáng)企業(yè)的內(nèi)部監(jiān)督、強(qiáng)化外部監(jiān)督機(jī)制這六個(gè)方面來(lái)探討如何采取相應(yīng)的措施。

關(guān)鍵詞：內(nèi)部控制        控制環(huán)境       內(nèi)部控制體系
ABSTRACT
Establishing and perfecting the system of internal control, the current enterprise reform is the key. People from all walks of life in in-depth thinking and try to practice this major reform measures, but so far, people's understanding of internal control has not yet reached a consensus, although the government departments concerned are corresponding rules However, some major problems have yet to be studied and discussed in detail, and our internal control is still at a low level stage, lax management, control weakened, resulting in Chinese enterprises is generally weak internal controls. Therefore, the strengthening of internal control is imperative, in the face of rapidly changing external environment; enterprises must establish a sound internal control system. Establish a sound internal control system should recognize that our socio-economic environment and enterprise management level and developed countries depositors in the gap, the foreign establishment of the system of internal controls in foreign enterprises and the management of the economy on the basis of reality, China's system of internal control targets should not expect foreign control objectives, the establishment of the internal control system should be to China's actual conditions, based on the internal control management objectives, a series of sound internal control measures.
This paper on corporate internal control systems of the problems is discussed and trying to internal control related problems. analysis of internal control, analyzing the existing problems, in order to put forward a more comprehensive system of internal control some of the measures to help improve China's level of internal controls. First, the internal control to the concept clear. Secondly, the internal control having thus awareness of the importance of the issue and that is why it is necessary for Chinese enterprises to the internal control problems and should take corresponding measures. I think that the Chinese enterprises in the internal control problems mainly weakened control environment, enterprise risk awareness poor loss control activities, information, communication impeded, and the lack of internal supervision and external supervision malaise six points. The existence of these problems has led to serious social and economic consequences. Then, the paper mainly from a sound internal control environment, the establishment of a risk assessment system, establish and perfect an internal control system, the establishment of an effective management information system, to strengthen the enterprise's internal supervision, strengthen external oversight mechanism six and discuss how to take corresponding measures. This is the focus of this paper, as well as focus on the local.

Key words：Internal Control    Control Environment
Internal Control System
目   錄
一、文獻(xiàn)綜述 1
（一）內(nèi)部控制與公司治理的關(guān)系 1
（二）內(nèi)部控制與組織間的關(guān)系 2
（三）借鑒經(jīng)濟(jì)學(xué)理論解釋內(nèi)部控制 2
二、企業(yè)內(nèi)部控制制度建設(shè)的必要性 2
（一）加強(qiáng)和完善內(nèi)部控制制度是建立現(xiàn)代企業(yè)制度的需要 3
（二）加強(qiáng)和完善內(nèi)部控制制度是鞏固改革成果，提高企業(yè)效益的需要 3
（三）加強(qiáng)和完善內(nèi)部控制制度是制止經(jīng)濟(jì)犯罪、遏制腐敗現(xiàn)象的需要 3
三、企業(yè)內(nèi)部控制制度的現(xiàn)狀分析 4
（一）控制環(huán)境弱化 4
（二）企業(yè)風(fēng)險(xiǎn)意識(shí)差 4
（三）控制活動(dòng)缺失 4
（四）信息溝通不暢 5
（五）內(nèi)部監(jiān)督缺乏 5
（六）外部監(jiān)督乏力 5
四、完善企業(yè)內(nèi)部控制制度建設(shè)的對(duì)策 5
（一）完善企業(yè)的控制環(huán)境 6
（二）建立風(fēng)險(xiǎn)評(píng)估體系，提高風(fēng)險(xiǎn)意識(shí)及風(fēng)險(xiǎn)管理水平 6
（三）建立健全企業(yè)內(nèi)部控制體系，有效發(fā)揮控制活動(dòng)的作用 6
（四）建立有效的管理信息系統(tǒng)，提高內(nèi)部控制效率 7
（五）加強(qiáng)企業(yè)的內(nèi)部監(jiān)督 7
（六）強(qiáng)化外部監(jiān)督機(jī)制 8
參考文獻(xiàn) 9
致  謝 10