PAGE 企业内部控制研究摘 要我国企业作为我国国民经济的载体之一，其在获得机遇和飞速发展的同时，暴露了许多内控导致的问题在实际运营过程里。管理层认知不清、内部控制环境优势不足、相关机制体系不够完善等问题是最为突出的企业矛盾，这些矛盾的产生给我国企业的发展加剧了风险。因此想要在世界各大行业市场竞争关系中取得成功，企业的综合实力、竞争力和可持续发展能力是重要因素，这些因素需要一套完整优秀的企业管理理念和完善的内部控制制度作为企业的支撑。而企业采取内部控制管理的原因主要在于内控采取了以下管理方式来规避风险，例如：对现在的业务没有盲点的梳理，以控制企业表单、管理层授权签字、不相容的岗位间相分离等，这些措施可以将公司运行中的可能遇到的风险降到最低或降至可控范围内。本文不仅结合我国当前企业的内部控制情况来分析企业内部控制存在的问题；还在分析问题产生原因的基础上提出解决问题行之有效的对策。关键词：内部控制；企业管理；对策；企业环境PAGE PAGE Enterprise Internal Control ResearchAbstractWith the rapid growth of the market economy, enterprises, as one of the national economic carriers, have experienced lots of internal control problems in the actual operations. In particular, there are examples of unclear management awareness, inferior internal control environment, and imperfectly related mechanism, etc in which have put the enterprises under risks. Therefore, comprehensive strength, competitiveness, and sustainably developed abilities are the essential factors for existing enterprises to compete with their rivals. A set of completely perfect management concepts and perfect internal control systems as backbones are needed to fulfill those factors. The successful existing industries can track down the cause of the problem and take measures at it to prevent and forecast potential risks in time. The advantages of internal control management are sorting out the existing business without blind spot, and controlling forms, authorization signature, a...
