现代企业管理中的内部控制

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作者单位:: 中国石油天然气管道局管道投产运行公司, 河北廊坊065001
Commissioning and Operation Company of CPP, Langfang 065001, China

关键词:: 企业管理;内部控制;执行力;问题;改进
enterprise management;internal control;executive ability;problems;improvement

摘要:: 文章介绍了现代企业管理中内部控制的定义、目标和原则,从内部环境、风险评估、控制活动、信息与沟通、内部监控五方面来详细说明现代企业管理内部控制中存在的问题,并针对这些问题提出改进方法。
The definition, target and principle of internal control of modern corporate management are introduced in this paper. It attempts to identify several problems about the internal control from five major elements including internal environment, risk assessment, control activity, information and communication, and internal monitoring. Also corresponding improved methods are proposed.

2015,S1(S1): 101-103 收稿日期：2013-8-20

DOI：10.3969/j.issn.1001-2206.2013.S1.032

作者简介：任洪芳(1974-),女,河北徐水人,中级经济师,2004年毕业于中国石油大学(华东)会计学专业,现从事企业经营管理工作。