1、 Internal management, establish a sound internal control system, enterprises and the needs for enterprises to face market risks and challenges. Only in accordance with the actual situation of their own, developed to meet the needs of internal management control system, and strictly follow the implem
2、entation can be sustained, steady and healthy development. 内部管理，建立健全内部控制制度，企业和企业面临的市场风险和挑战的需要。只有按照自己的实际情况，开发出满足内部管理控制系统的需求，并严格遵照执行能够持续，稳定和健康的发展。 The so-called internal control, the means by the enterprises board of directors, managers and other staff implementation, in order to ensure the reliabilit
3、y of financial reporting, operating efficiency and effectiveness of existing laws and regulations to follow, and so provide reasonable assurance that the purpose of the course. Internal controls related to enterprise production and management of the control environment, risk assessment, supervision
4、and decision-making, information and transfer and self-examination, from a business perspective on the whole in all aspects of production. Their effective implementation will undoubtedly promote enterprise production and management to a new level, to promote the rationalization of business processes
5、 and standardization. 所谓内部控制，董事会的企业董事会，经理和其他员工实施的，为保证财务报告的可靠性，现有的法律法规，经营的效率和效果跟踪，并提供合理的保证，本课程的教学目的。内部控制的控制环境，企业的生产和管理相关的风险评估，监督和决策，信息传递和反思，从商业角度对整个生产的各个环节。他们的有效实施无疑会促进企业生产管理水平，促进业务流程的 合理化和标准化。 First, the internal control in practical work-to-business production and business activities and external s
6、ocio-economic activities will bring about far-reaching impact, produced good results. 首先，在对企业的生产经营活动和外部社会经济活动的实际工作的内部控制带来了深远的影响，产生了良好的结果。 (A) To ensure the development of the enterprise management principles, and implement the objectives of the （一）保证企业经营管理的发展原则，实现的目标 The internal control systems fro
7、m a number of specific policies, systems and procedures of penetration in the business activities of the various aspects of existence as long as their internal operations and management aspect, there is the appropriate management practices and control measures to effectively implement the operation
8、of enterprises Approach to ensure that business objectives. 从一些具体政策的内部控制制度，制度和程序，渗透于存在的各方面的业务活动，只要他们的内部运营和管理方面，有相应的管理措施和有效地实施企业的运行控制措施以确保企业经营目标的方法。 (B) to ensure that accounting information and other information of the true and reliable management and preventing business risks （二 ） 确保会计信息和其他信息的真实、可靠
9、的管理，防范经营风险 Sound internal control system, enterprises can standardize the types of information collection, classification, records and summary of the process and to ensure that the accounting information on the true and reliable, truly reflect the business conditions, timely detection and correction
10、 of various and effective control Enterprise operational risks. 健全的内部控制制度，企业可以规范信息的收集，分类，记录和总结的过程，以确保对真实、可靠的会计信息，真实反映经营状况，及时发现和各种有效的控制企业的经营风险校正。 (C) to ensure the safety integrity of assets, and effectively use （三 ） 确保资产的安全完整性，和有效地使用 Sound internal control system, to scientific and effective monitor
11、ing and restricting the business of property, material procurement, measurement, inspection, and various other sectors, enterprises of all kinds of resources and the use of cash flow control and management of enterprises so as to ensure the safety of property material integrity, To prevent the loss
12、of assets. 健全的内部控制制度，科学、有效的监测和 制约性，企业材料采购，测试，检验，以及其他各种行业，各种资源的企业和使用企业现金流量的控制和管理，以保证财产物资的安全完整，防止资产流失。 (D) to ensure that corporate profit maximization （四 ） 确保企业的利润最大化 And improve the internal control, so that enterprises in all aspects of live and do business in an orderly manner, reducing the cost o
13、f unnecessary spending, and promote the effective management of enterprises, in order to achieve greater corporate profitability goals. 完善的内部控制，使企业在生存和有条不紊地做业务的各个方面，减少不必要的成本支出，促进企业的有效管理，以实现更大的企业盈利目标。 Second, in recent years, as Chinas market economy development and the continuous deepening of reform
14、 of enterprises, from government departments to the corporate management of the internal control of the increasing awareness that most state-owned enterprises are to a certain extent, within a certain range within Control system, but in actual operation, there are still many areas not perfect 第二，近年来
15、，随着中国市场经济的发展 和企业改革的不断深化，从政府部门的日益认识到，大多数国有企业在一定程度上是内部控制的企业管理，在一定范围内控制系统，但在实际操作中，仍有不完善许多领域 (A) lack of improved internal control environment （一 ） 改善企业内部控制环境的缺乏 The construction of the internal control system and effective operation of enterprises depends on good corporate governance structure. Modern
16、enterprise ownership and management rights of separation, on the objective need for a standardized corporate governance, strengthen internal controls to protect the owners, operators, creditors and other legitimate rights and interests. However, the current situation, most of the state-owned enterpr
17、ise restructuring, although the formal establishment of the corporate governance structure, but since property rights are clear, investors are deficient, did not form an effective internal checks and balances of power, coupled with the inherent internal control Limitations, resulting in weakening th
18、e intensity of internal control, arbitrary increase economic business, supervision, failure. 内部控制制度的建立和有效运作的企业依赖于良好的公司治理结构。现代企业所有权与经营权的分离 ，在一个规范的公司治理的客观需要，加强内部控制，保护所有者，经营者，债权人和其他合法的权利和利益。然而，目前的情况，大多数国有企业改制，虽然企业的公司治理结构，正式成立，但由于产权不清晰，投资者缺乏，没有形成有效的内部权力的制衡机制，再加上固有的内部控制的局限性，导致内部控制弱化强度，任意增加的经济业务，监督，失败。 (B
19、) False Accounting Information, the increased probability of false （二 ） 虚假的会计信息，错误的概率增加 Some enterprises because of accounting disorder, and false accounting information and the more serious distortion. If the conventional single-India (votes) in charge of the system, important gaps in the use of custody certificate system and
