淺談企業(yè)內部控制制度的建設

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中文摘要
建立和完善企業(yè)內部控制制度，是當前企業(yè)改革的重頭戲。國內各界人士都在深入思考和嘗試著實踐這一重大改革措施，但到目前為止，人們對內部控制的認識還遠未取得共識，盡管政府有關部門正在制定相應的規(guī)則，但有些重大的問題還有待深入研究和討論，而且我國企業(yè)內部控制尚處在較低級的階段，管理松弛、控制弱化，致使我國企業(yè)內部控制普遍薄弱。因此，加強內部控制是當務之急，面對瞬息萬變的外部環(huán)境，企業(yè)必須建立完善的企業(yè)內部控制制度。建立一個完善的內部控制制度應該認識到我國的社會經(jīng)濟環(huán)境和企業(yè)管理水平與發(fā)達國家存在差距，國外內部控制制度建立在國外企業(yè)經(jīng)濟和管理的現(xiàn)實基礎上，我國在內部控制制度目標定位上不應強求與國外控制目標一致 ，在建立內部控制體系時應以我國實際出發(fā)，依據(jù)內部控制管理目標，采取一系列完善內部控制的措施。
本文擬就企業(yè)內部控制制度建設進行探討，試圖從內部控制的相關問題入手，分析我國企業(yè)內部控制的現(xiàn)狀，剖析存在的問題，以求能提出較為完善的內部控制制度建設的一些對策，以有助于提高我國的內部控制水平。首先，對內部控制這個概念進行明確。其次，分析對企業(yè)內部控制問題重要性的認識，我國企業(yè)內部控制存在的問題主要有控制環(huán)境弱化、企業(yè)風險意識差、控制活動缺失、信息溝通不暢、內部監(jiān)督缺乏、外部監(jiān)督乏力等六個方面。這些問題的存在導致了嚴重的社會和經(jīng)濟后果。最后，從完善企業(yè)內部控制環(huán)境、建立風險評估體系、建立健全企業(yè)內部控制體系、建立有效的管理信息系統(tǒng)、加強企業(yè)的內部監(jiān)督、強化外部監(jiān)督機制這六個方面來探討如何采取相應的措施。

關鍵詞：內部控制        控制環(huán)境       內部控制體系

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、文獻綜述 1
（一）內部控制與公司治理的關系 1
（二）內部控制與組織間的關系 2
（三）借鑒經(jīng)濟學理論解釋內部控制 2
二、企業(yè)內部控制制度建設的必要性 2
（一）加強和完善內部控制制度是建立現(xiàn)代企業(yè)制度的需要 3
（二）加強和完善內部控制制度是鞏固改革成果，提高企業(yè)效益的需要 3
（三）加強和完善內部控制制度是制止經(jīng)濟犯罪、遏制腐敗現(xiàn)象的需要 3
三、企業(yè)內部控制制度的現(xiàn)狀分析 4
（一）控制環(huán)境弱化 4
（二）企業(yè)風險意識差 4
（三）控制活動缺失 4
（四）信息溝通不暢 5
（五）內部監(jiān)督缺乏 5
（六）外部監(jiān)督乏力 5
四、完善企業(yè)內部控制制度建設的對策 5
（一）完善企業(yè)的控制環(huán)境 6
（二）建立風險評估體系，提高風險意識及風險管理水平 6
（三）建立健全企業(yè)內部控制體系，有效發(fā)揮控制活動的作用 6
（四）建立有效的管理信息系統(tǒng)，提高內部控制效率 7
（五）加強企業(yè)的內部監(jiān)督 7
（六）強化外部監(jiān)督機制 8
參考文獻 9
致  謝 10