对我国企业管理过程中内部控制体系建设的思考
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摘要
众所周知,企业的生存和发展是外部环境和内部控制各种因素综合作用的结果。因此,充分了解周围环境的变化并及时协调自身的生产经营行为,强化企业内部控制与环境的优化建设显得尤为重要。内部控制作为企业的一项管理活动.是企业管理者为了实现一定的目标,在企业内部建立的一系列规章、制度、控制方法及控制程序的总和。内部控制作为现代企业管理的一个重要组成部分,是企业内部各种管理控制形式的总称。一般情况下,规模越大的企业对内控制度的要求也越高,大量的企业管理实践证明：得控则强、失控则弱、无控则乱。强化企业内部控制制度,有助于提高企业运营效率与效果,确保各类信息的准确性和可靠性,保障企业依法经营,促进市场经济发展。随着全球性、信息化以及技术创新的极速发展,打破了以往的市场壁垒,企业只有强化内部控制、防范风险,才能实现自身的可持续性发展,才能使在来自国内、国际市场激烈的竞争和挑战中立于不败之地。美国的内部控制制度最早实施并日趋完善,已被各国企业广泛采用。在中国,随着改革开放的深化,具有现代企业制度特征的企业在数量上日益增多,但十几年来股份制改组与运行的事实证明,企业成长的外部体制环境虽已大大改善,但企业自身的缺陷,尤其是企业内部控制制度的缺乏或软弱却日益突出。借鉴美国经验,完善中国内部控制制度,先要注意完善内部控制环境,提高员工尤其是管理者的认识,建立和完善公司内部治理结构；要强化风险意识、提高风险管理水平,建立有效的管理信息系统,强化审计监督,确保企业管理目标的实现。
As we all know, the survival and development of enterprises are determined by the kinds of factors of external environment and internal controls. Therefore, it is very important that fully understands the changes in the environment and coordinates their production and business activities timely, strengthens internal control and optimizes the construction of the environment. Internal control, as a managerial activity, is that enterprise managers establish series of rules and regulations, controlling means and procedures in enterprise in order to realize a specific goal. Internal control, which is the generic terms of all kinds of management control forms, has been an important part of the modern enterprise management. In general, the bigger of the enterprise, the stricter of request of the internal controls. Many of management control experiences prove that who owns the internal control, who will be the winner. Strengthen the internal control environment, can help improve enterprises operational efficiency and effectiveness, ensure the accuracy and reliability of various kinds of information, protect the enterprises running according to law and promote the market economy to develop. With the fast development of the globalization, information and technology innovation, the market barrier has been broken, so the enterprises must strengthen the internal control and keep ventures away, only do that, can keep enterprises having a continued develop and success in the domestic and international drastic market competition. Now, many counties have adopted the American internal controls, which are the earliest and more and more perfect. In China, with the reform and open more and more profound, many enterprises have had the internal controls. From more than ten years repacking and operation, we can see that the external environment of the enterprise has been improved, but the internal control system is lack and weak, which is more and more marked. Drawing lessons from American experience, complete the internal controls in order to realize the goal of the enterprise, we must do the following work:firstly, have the workers especially the managers to enhance the recognizing of internal controls. Secondly, establish and complete the business management structure. Thirdly, strengthen the risk recognizing, establish the effective information system and improve the audit supervision.
As we all know, the survival and development of enterprises are determined by the kinds of factors of external environment and internal controls. Therefore, it is very important that fully understands the changes in the environment and coordinates their production and business activities timely, strengthens internal control and optimizes the construction of the environment. Internal control, as a managerial activity, is that enterprise managers establish series of rules and regulations, controlling means and procedures in enterprise in order to realize a specific goal. Internal control, which is the generic terms of all kinds of management control forms, has been an important part of the modern enterprise management. In general, the bigger of the enterprise, the stricter of request of the internal controls. Many of management control experiences prove that who owns the internal control, who will be the winner. Strengthen the internal control environment, can help improve enterprises operational efficiency and effectiveness, ensure the accuracy and reliability of various kinds of information, protect the enterprises running according to law and promote the market economy to develop. With the fast development of the globalization, information and technology innovation, the market barrier has been broken, so the enterprises must strengthen the internal control and keep ventures away, only do that, can keep enterprises having a continued develop and success in the domestic and international drastic market competition. Now, many counties have adopted the American internal controls, which are the earliest and more and more perfect. In China, with the reform and open more and more profound, many enterprises have had the internal controls. From more than ten years repacking and operation, we can see that the external environment of the enterprise has been improved, but the internal control system is lack and weak, which is more and more marked. Drawing lessons from American experience, complete the internal controls in order to realize the goal of the enterprise, we must do the following work:firstly, have the workers especially the managers to enhance the recognizing of internal controls. Secondly, establish and complete the business management structure. Thirdly, strengthen the risk recognizing, establish the effective information system and improve the audit supervision.
引文
[1]刘静,李竹梅。内部控制环境的探讨。会计研究。2005,2,73-75。
[2]贺欣,内部控制研究范畴的经济学思考—内部控制研究的投资者及管理者视角[J]。财会通讯(学术版),2006,(03)。
[3]郭凯昊,《企业内部控制评析》[D],北京：清华大学,2005：1-8。
[4]闫姣娜,《我国企业内部控制体系研究》[D],吉林：吉林大学,2009：10～14,18-20。
[5]韩丽荣,关于建立我国企业内部控制制度几个问题的思考[J]。工业技术经济,2004,(06)。
[6]宋建波,《企业内部控制》,中国人民大学出版社,2004年2月第1版。
[7]王如燕,李冬梅,王金凤,内部控制理论与实务[M].北京：中国时代经济出版社,2008。
[8]百度百科,http://baike.baidu.com/view/1284351.htm
[9]历史启蒙网,http://www.qmhistory.cn/read.php?tid=16801
[10]财政部,证监会,审计署,银监会,保监会,企业内部控制基本规范[EB/OL], http://finance.sina.com.cn/g/20080628/15365034213.shtml。
[11]潘晓梅,论企业内部控制的内外监督[J]。商业时代,2005,(06)。
[11]楼德华,傅黎瑛,《中小企业内部控制》,新知上海三联出版社,2005年5月1日
[12]王文清,《中小企业经营成本核算与内部会计控制》,中国期刊网,http://www.edu.cnki.net/。
[13]《浅谈如何完善企业内部控制》,消费导刊—理论版,2009年第11期
[14]轩诗成,《浅析如何完善企业内部控制》,山西煤炭科技,2008年第2期
[15]刘金文,论相关理论对内部控制研究的启发与影响[J],财务与会计,2009,(1)：42-43。
[16]朱荣恩,《建立与完善内部控制的思考》[J],《会计研究》,2001.1。
[17]丘仲文《中美日企业内部控制实务》,2009年1月1日出版,复旦大学出版社
[18]徐玉德《企业内部控制设计与实务》,2009年4月1日,经济科学出版社
[2]贺欣,内部控制研究范畴的经济学思考—内部控制研究的投资者及管理者视角[J]。财会通讯(学术版),2006,(03)。
[3]郭凯昊,《企业内部控制评析》[D],北京：清华大学,2005：1-8。
[4]闫姣娜,《我国企业内部控制体系研究》[D],吉林：吉林大学,2009：10～14,18-20。
[5]韩丽荣,关于建立我国企业内部控制制度几个问题的思考[J]。工业技术经济,2004,(06)。
[6]宋建波,《企业内部控制》,中国人民大学出版社,2004年2月第1版。
[7]王如燕,李冬梅,王金凤,内部控制理论与实务[M].北京：中国时代经济出版社,2008。
[8]百度百科,http://baike.baidu.com/view/1284351.htm
[9]历史启蒙网,http://www.qmhistory.cn/read.php?tid=16801
[10]财政部,证监会,审计署,银监会,保监会,企业内部控制基本规范[EB/OL], http://finance.sina.com.cn/g/20080628/15365034213.shtml。
[11]潘晓梅,论企业内部控制的内外监督[J]。商业时代,2005,(06)。
[11]楼德华,傅黎瑛,《中小企业内部控制》,新知上海三联出版社,2005年5月1日
[12]王文清,《中小企业经营成本核算与内部会计控制》,中国期刊网,http://www.edu.cnki.net/。
[13]《浅谈如何完善企业内部控制》,消费导刊—理论版,2009年第11期
[14]轩诗成,《浅析如何完善企业内部控制》,山西煤炭科技,2008年第2期
[15]刘金文,论相关理论对内部控制研究的启发与影响[J],财务与会计,2009,(1)：42-43。
[16]朱荣恩,《建立与完善内部控制的思考》[J],《会计研究》,2001.1。
[17]丘仲文《中美日企业内部控制实务》,2009年1月1日出版,复旦大学出版社
[18]徐玉德《企业内部控制设计与实务》,2009年4月1日,经济科学出版社
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