【摘要】 建立完善企业内部控制制度是我国会计乃至整个管理领域的迫切需求。其实践过程中存在授权度的把握、授控度的提高、规范控制程度提升以及被控人员熟练程度提升等方面的困难。其建立健全的关键在于完善管理机构,理清管理权责;确定董事会核心地位;科学定位,发挥审计机构作用。同时需注意处理好控与被控、控面与控点以及控制与创新的关系。更多还原

【Abstract】 Establishing and consummating internal control system is an urgent demand of the accomplishment of accounting standard system and scientific managementBut there are many problems in practice.To solve those problems measures should be taken such as perfecting administrative setups,to put the board of directors at the core of the management system,to give a full play to the auditing agencies.Meanwhile,relations between controlling and being controlled,between the control of key points and the control of all areas,and that between control and innovations should be properly handled.更多还原