浅谈加强企业内部控制

企业内部控制存在着控制环境基础薄弱和内控部门责权不对称两大主要问题,是由于双元控制主体矛盾、计划经济下企业经营管理的陋习仍在延续、各种监督机制弱化、企业文化落后、内部控制执行者素质不高等原因造成的,必须从规范法人治理结构、以“协调”作为双元控制主体下企业内部控制的基本目标,以“约束+激励”作为引导经营者行为的主要方法、把企业文化建设作为企业内部控制的基础性工作,培植企业内部控制制度建设的“土壤”。

On Strengthen Internal Control of the Enterprise

There are two main problems relating to enterprise internal control,the control envioronment is weak,the duty and the right in the internal control department are unsymmetrical.It was caused by different kinds of reasons suck as contradiction between the binary control body,dross of enterprise′s operation and management from the planned economy,weak supervisory system,backward enterprise culture,low-quality executor and so on.The solution is to make legal-person structure more reasonable,take "coordination" as the basic goal of enterprise internal control under binary control body,put "restrain and encourage" as a major way to guide the operator,look at enterprise′s culture building as a fundamental task,cultivate the "soil" of control system optimization inside the enterprise.