【摘要】 改革开放40多年来,中国制造业一路披荆斩棘,成为"全球工厂",但与此同时,要素成本上升、生产管理粗放等一系列问题是制造企业面临的发展瓶颈,究其原因最主要的是内部控制不足。本文以COSO内部控制框架为基础,根据我国制造企业的实际情况,从控制环境、风险评估、控制活动、信息与沟通、内部监督五个角度对制造业企业内部控制存在的问题及原因进行分析,并提出优化建议。更多还原

【Abstract】 Over the past 40 years of reform and opening-up, China’s manufacturing industry has cut through all the difficulties to become a "global factory". But at the same time, a series of problems, such as rising factor cost and extensive production management, are the development bottlenecks faced by manufacturing enterprises. The main reason is the lack of internal control. This paper is based on the COSO internal control framework in accordance to the actual situation of Chinese manufacturing enterprises from five aspects: control environment, risk assessment, control activities, information and communication, internal supervision. This paper analyzes the problems existing in the internal control of manufacturing enterprises and their causes, and proposes some optimization suggestions.更多还原