内部控制有效性的影响因素分析

内部控制有效性是指企业设计与实施内部控制能够为控制目标的实现提供合理的保证。内部控制的有效性主要包含以下两层涵义:一是指企业所实施的内部控制制度能否适应国家的法律法规要求;二是指内部控制在企业现行的条件下设计完整、合理,在企业的整个经营活动过程中,能够得到持续有效执行并发挥作用,为实现提高经营效率效果、财务报告的可靠性和法律法规的遵守提供合理保证。就现行企业内部控制制度的影响因素进行分析研究,进而对影响企业内部控制制度运行效率的关键因素进行分析,最后,针对影响有效性的关键因素提出增强企业内部控制制度有效性的对策。

Analysis of the factors affecting the internal control efficiency of enterprises

Effectiveness of internal control(EIC) refers to providing reasonable assurance for the control objectives by the design and implementation of internal controls.The EIC mainly consists of whether the implementation of enterprise internal control system can be adapted to the laws and regulations of a country;and whether the design of the internal control in enterprises is of integrity and reasonableness under existing conditions,with its persistently effective execution and functional exertion throughout the process of the enterprise business activities,and provides reasonable assurance for enterprises to improve the operational efficiency and productivity,increase the reliability of financial statement and strengthen the compliance with the laws and regulations.This paper discusses the status and existing problems of the internal control system,analyzing the key factors affecting the efficiency of the internal control system and the productivity,and then proposing some suggestions for enhancing the effectiveness of the system.