企业内部控制的失效成因与强化措施

加强企业内部控制,是企业的最基础性工作,也是企业生存和发展的保证。然而,目前我国许多企业的内部控制还相当脆弱。内部控制已经成为管理企业的有效工具,其健全与否是企业生产成败的关键。依法完善切实可行的内部控制,建立健全的内部控制监督机构,改善内部控制环境,设立良好的控制程序,建立有效的会计控制系统是解决企业内部控制失效的有效措施。

Discussion on perfect enterprise internal control system

Strengthening intemal controls is of enterprises basic work,but also the guarantee to the survival and development. However, many enterprises＇ internal control in China is still quite weak. Internal management control has become an effective tool for enterprises, its sound production is the key to success.Perfecting practicable internal control system in accordance with the law, establish a sound internal control oversight bodies,improve internal control environment ,established control procedures well ,establish an effective accounting control system is effective measures to eliminate failure of internal controls.