管理观察
管理觀察
관리관찰
MANAGEMENT OBSERVER
2014年
34期
111-114
,共4页
中小企业%内部控制%失效%内外因素
中小企業%內部控製%失效%內外因素
중소기업%내부공제%실효%내외인소
Minor enterprise%Internal control%Failure%Internal and external factors
搞好内部控制，对保证企业合法合规经营、财务报告的准确性、降低运行风险、提高运营效果和效率都具有重大意义。但是中小企业受治理方式、人员素质及企业文化等因素的综合影响，对开展企业内控主观上动力不足，客观上能力不够，导致内控失效问题较为普遍。要提升中小企业内控效果，必须从制约企业内控的内外因素入手，双管齐下，多措并举。
搞好內部控製，對保證企業閤法閤規經營、財務報告的準確性、降低運行風險、提高運營效果和效率都具有重大意義。但是中小企業受治理方式、人員素質及企業文化等因素的綜閤影響，對開展企業內控主觀上動力不足，客觀上能力不夠，導緻內控失效問題較為普遍。要提升中小企業內控效果，必鬚從製約企業內控的內外因素入手，雙管齊下，多措併舉。
고호내부공제，대보증기업합법합규경영、재무보고적준학성、강저운행풍험、제고운영효과화효솔도구유중대의의。단시중소기업수치리방식、인원소질급기업문화등인소적종합영향，대개전기업내공주관상동력불족，객관상능력불구，도치내공실효문제교위보편。요제승중소기업내공효과，필수종제약기업내공적내외인소입수，쌍관제하，다조병거。
To enhance enterprises’ internal control is a great significance to ensure legality of their management, accuracy of financial report, safety of operation, and improvement of operational effectiveness and efficiency. However, affected by their governance, personnel quality and factors such as corporate culture, minor enterprises’ internal control always come to the end of failure because of their lacking in enthusiasm and incompetence, subjectively and objectively. To enhance the effectiveness of their internal control, both the internal and external constraints should be taken into consideration as a two-pronged approach, in addition to multiple measures which should be considered as well.
