| 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].湛江海洋大学学报,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 |
| 收稿时间： | 2006-06-13 |
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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| Institution: | Guangdong Guanhao Higt-Tech CO, Ltd, Zhanjiang 524022, China |
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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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