论企业管理当局对内部控制的责任.docxVIP

1 论企业管理当局对内部控制的责任 摘 要：当今社会，企业在参与市场经济浪潮当中，面临越来越大的竞争压力，企业自身的经营风险也越来越多，为了充分利用企业现有各项资源，提高经营效率，获取最大经济效益，企业通过加强内部控制的方式，实现资源利用效率最大化。而对企业进行内部控制工作必须由企业的管理者牵头，只有管理当局从认识上重视，并从行动上做实际工作，才能进一步加强企业的内部控制。因此，企业管理当局在内部控制工作中应当且必须发挥应有的责任。而从目前国内很多企业的实际现状来看，管理当局对内部控制工作从思想认识到实际行动都存在诸多短板和问题。本文将结合内部控制的相关理论，分析管理当局对内部控制的作用，并从中发现企业管理当局对内部控制的现状及存在的问题，最后针对管理当局对内部控制存在的问题给出相应的解决对策。 关键词：管理当局；内部控制；责任 On the responsibility of enterprise management to internal control Abstract：In todays society, enterprises are facing more and more competition pressure in the market economy wave, and the enterprise itself has more and more business risks. In order to make full use of the existing resources of the enterprise, improve the management efficiency and obtain the maximum economic benefit, the enterprise realizes the maximum utilization efficiency of resources by strengthening the way of internal control. And the internal control work of the enterprise must be led by the managers of the enterprise, only if the management pay attention to the understanding and do the actual work from the action, can the internal control of the enterprise be further strengthened. Therefore, the management of the enterprise should and must exercise its due responsibility in its internal control work. And from the eye The actual situation of many domestic enterprises, the management of internal control work from the ideological awareness to the actual action there are many shortcomings and problems. Based on the theory of internal control, this paper analyzes the effect of management on internal control, and finds out the current situation and existing problems of enterprise management on internal control, and finally gives corresponding solutions to the problems of management on internal control. Keywords: management; internal control; responsibility PAGE PAGE 9 引言 近些年来，随着社会经济的快速发展，越来越多的管理者开始意识到内部控制对企业的重要性，而对于企业发展而言，各项工作的顺利有效开展，必须要通过内部控制来实现。尤其随着国内经济多样化和产业结构的不断调整，国内的很多企业在不断的发展壮大过程中，业务规模越来越大，整体内部控制对企业的作用也就越来越重要，加强财务内部控制