| 企业内部控制存在的问题及对策 |
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| 引用本文： | 李仲夏.企业内部控制存在的问题及对策[J].广东海洋大学学报,2006,26(5):30-33. |
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| 作者姓名： | 李仲夏 |
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| 作者单位： | 广东冠豪高新技术股份有限公司,广东,湛江,524022 |
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| 摘 要： | 针对我国的企业在内部控制方面存在的问题:内部控制环境弱化,内部控制体系不完善、会计系统设计未充分考虑内部控制,会计资料过于简化,内部控制评价缺乏具体标准和尺度;提出加强企业内部控制的一些对策:要加强内部控制体系建设;加强企业内部控制环境;营造重视内部控制的氛围。
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| 关 键 词： | 企业 内部控制 环境 体系 |
| 文章编号： | 1007-7995(2006)05-0030-04 |
| 修稿时间： | 2006年6月13日 |
Problems of Enterprises Internal Control and Its Countermeasure |
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| LI Zhong-xia.Problems of Enterprises Internal Control and Its Countermeasure[J].Journal of Zhanjiang Ocean University,2006,26(5):30-33. |
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| Authors: | LI Zhong-xia |
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| Abstract: | Enterprises of our country still have a lot of problems in the inside controling.The weakening of the inside controlling environment;the imperfectness of internal controlling system;The accounting system is designed withnot fully consideration the inside controlling,the accounting materials are overly simplified;The inside assessment of controlling lacks concrete standard and yardstick.Therefore the author have collected the materials and put forward the following suggestions: Strengthen the inside and control system construction;Strengthen and internal control the environment of enterprises;Build the atmosphere of the inside controlling;Accelerate the norm of assessment. |
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| Keywords: | enterprise inside controls environment system |
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