随着经济的(de)迅速(su)发展(zhan)(zhan)，市(shi)场竞(jing)争越(yue)来越(yue)激烈(lie)，内(nei)部(bu)控(kong)制(zhi)在企(qi)业的(de)管理上、风(feng)险防(fang)范及(ji)提高(gao)资本(ben)的(de)获利能(neng)力(li)的(de)作用越(yue)来越(yue)明显，对(dui)企(qi)业的(de)发展(zhan)(zhan)起(qi)着不可忽视(shi)的(de)作用。企(qi)业的(de)健康发展(zhan)(zhan)也离不开一个健全的(de)内(nei)部(bu)控(kong)制(zhi)，而当(dang)前我国(guo)企(qi)业内(nei)部(bu)控(kong)制(zhi)制(zhi)度在实行过程中存在很多的(de)问题，这(zhei)就要求(qiu)我们(men)建立(li)与健全企(qi)业应该重视(shi)企(qi)业的(de)内(nei)部(bu)控(kong)制(zhi)。

内(nei)部控制基本概念：企业内部控制的(de)(de)概念是由(you)企业董事(shi)会、监(jian)事(shi)会、经理层和全(quan)体(ti)(ti)员工共同实施的(de)(de)、旨在实现(xian)控制目标的(de)(de)过(guo)程。而我对内(nei)(nei)部(bu)控(kong)制的(de)定义则是：内(nei)(nei)部(bu)控(kong)制是一(yi)种全员性的(de)控(kong)制，一(yi)个(ge)(ge)企业(ye)的(de)内(nei)(nei)部(bu)控(kong)制需要全员参与，人(ren)(ren)人(ren)(ren)有责。不是一(yi)个(ge)(ge)或一(yi)部(bu)分人(ren)(ren)就能做好(hao)一(yi)个(ge)(ge)企业(ye)的(de)内(nei)(nei)部(bu)控(kong)制的(de)。内部控制是一个不断发(fa)展、变化(hua)、完善的过程，要求(qiu)适时(shi)(shi)改进，与时(shi)(shi)俱进。

内部控制的四个特点：

全(quan)面性：内部控(kong)制(zhi)是(shi)(shi)对企(qi)业组(zu)织(zhi)一切业务活(huo)动的全面控(kong)制(zhi)，而不(bu)是(shi)(shi)局部性控(kong)制(zhi)。它不(bu)仅要控(kong)制(zhi)考(kao)核财务、会计(ji)(ji)、资产、人事(shi)等(deng)政(zheng)策计(ji)(ji)划执行(xing)情况，还(hai)要进行(xing)各种工作(zuo)分析(xi)和(he)作(zuo)业研究，并及(ji)时提出(chu)改善措施。

经常(chang)性：内(nei)部控制不(bu)是阶段性(xing)和(he)突击性(xing)工作，它涉及各种业务的日常(chang)作业与(yu)各种管(guan)理职能(neng)的经常(chang)性(xing)检(jian)查考核。

潜在(zai)性(xing)：内部控制(zhi)(zhi)行(xing)(xing)为与(yu)日常业务与(yu)管(guan)理活动并不(bu)是明(ming)显(xian)的(de)割(ge)裂开来，而是隐藏(zang)与(yu)融汇在(zai)其中(zhong)。不(bu)论采取(qu)何种管(guan)理方式，执(zhi)行(xing)(xing)何种业务，均(jun)有潜在(zai)的(de)控制(zhi)(zhi)意识与(yu)控制(zhi)(zhi)行(xing)(xing)为。

相(xiang)关性(xing)：企业(ye)内部各个部门的(de)控(kong)(kong)制(zhi)是相(xiang)互(hu)联系(xi)(xi)的(de)，一(yi)(yi)(yi)个部门的(de)内部控(kong)(kong)制(zhi)出(chu)现(xian)问(wen)题也会导(dao)(dao)致(zhi)他(ta)们具有相(xiang)互(hu)各个方面都(dou)是相(xiang)互(hu)联系(xi)(xi)的(de)。基中每一(yi)(yi)(yi)个环(huan)节出(chu)现(xian)问(wen)题，一(yi)(yi)(yi)种控(kong)(kong)制(zhi)行为可(ke)能导(dao)(dao)致(zhi)一(yi)(yi)(yi)种控(kong)(kong)制(zhi)行为的(de)成功或者失败。

当前企(qi)业(ye)内部控(kong)制可能存在的(de)问(wen)题：
1.缺(que)乏(fa)完善的治理结构。非上市公司董(dong)(dong)事(shi)会形同(tong)虚设(she)，董(dong)(dong)事(shi)长行使所(suo)(suo)有权利，执行权未(wei)得(de)到充分发挥(hui)，严(yan)重打击经理层工作的积极性(xing)，监督(du)机构不(bu)独立，严(yan)重影(ying)响企业(ye)(ye)创新(xin)发展(zhan)。还(hai)有多(duo)数小企业(ye)(ye)是家族式发展(zhan)起来的民营(ying)企业(ye)(ye)，属于创业(ye)(ye)型组织结构，所(suo)(suo)有者直接控制企业(ye)(ye)的所(suo)(suo)有活动，缺(que)乏(fa)监督(du)体(ti)系，很容易出(chu)现管理上的漏洞。
2.内部控(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)制(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)不健全。有(you)的(de)企业把建(jian)立(li)内部控(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)制(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)作(zuo)为形(xing)式，认为建(jian)立(li)制(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)就是(shi)出(chu)台红头(tou)文件，就是(shi)实施了内部控(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)，没有(you)将制(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)渗透到(dao)各个部门，贯穿到(dao)生产经营的(de)各个环节特别是(shi)内控(kong)(kong)的(de)关键点；有(you)的(de)企业生般硬套其他企业的(de)内部控(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)制(zhi)(zhi)(zhi)(zhi)(zhi)度(du)(du)，没有(you)结合本企业业务特征，使得(de)内控(kong)(kong)很难发挥作(zuo)用。
3.内(nei)部(bu)控制执行(xing)力(li)度(du)不(bu)够。有的(de)企业虽然制定了内(nei)部(bu)控制制度(du)，但缺(que)乏(fa)监督力(li)度(du)和机(ji)制，未能坚持执(zhi)行(xing)，自上而(er)下(xia)执行力度不够，在管理(li)层未能有效运行，员工(gong)在实际操作(zuo)中不按照制度要(yao)求操作(zuo)，内控流(liu)于形式。
4.综(zong)合(he)图(tu)(tu)区(qu)(qu)(qu)(qu)(qu)(qu)(qu)亚(ya)(ya)(ya)(ya)(ya)洲(zhou)(zhou)另(ling)类(lei)图(tu)(tu)片(pian)(pian)(pian),少(shao)(shao)女(nv)(nv)免(mian)(mian)费(fei)观(guan)看(kan)(kan)(kan)片(pian)(pian)(pian)TV哔(bi)哩(li)(li)(li)(li)哔(bi)哩(li)(li)(li)(li),一区(qu)(qu)(qu)(qu)(qu)(qu)(qu)二(er)(er)区(qu)(qu)(qu)(qu)(qu)(qu)(qu)三区(qu)(qu)(qu)(qu)(qu)(qu)(qu)日(ri)本激(ji)(ji)情(qing)(qing),国产(chan)(chan)一区(qu)(qu)(qu)(qu)(qu)(qu)(qu)二(er)(er)区(qu)(qu)(qu)(qu)(qu)(qu)(qu)三区(qu)(qu)(qu)(qu)(qu)(qu)(qu)在(zai)(zai)(zai)(zai)线(xian)(xian)看(kan)(kan)(kan)片(pian)(pian)(pian),男JI大(da)(da)巴(ba)进(jin)入(ru)(ru)女(nv)(nv)人的(de)(de)视(shi)(shi)频,亚(ya)(ya)(ya)(ya)(ya)洲(zhou)(zhou)欧(ou)(ou)美(mei)在(zai)(zai)(zai)(zai)线(xian)(xian)视(shi)(shi)频免(mian)(mian)费(fei)看(kan)(kan)(kan),亚(ya)(ya)(ya)(ya)(ya)洲(zhou)(zhou)中文(wen)(wen)(wen)字幕(mu)精(jing)(jing)品久(jiu)(jiu)(jiu)(jiu)(jiu)久(jiu)(jiu)(jiu)(jiu)(jiu)久(jiu)(jiu)(jiu)(jiu)(jiu)久(jiu)(jiu)(jiu)(jiu)(jiu)久(jiu)(jiu)(jiu)(jiu)(jiu),我们免(mian)(mian)费(fei)观(guan)看(kan)(kan)(kan)亚(ya)(ya)(ya)(ya)(ya)洲(zhou)(zhou)无(wu)码(ma)(ma)(ma)(ma)(ma)视(shi)(shi)频建(jian)(jian)(jian)设(she)不够。大(da)(da)多数企业重生(sheng)产(chan)(chan)效益，轻(qing)文(wen)(wen)(wen)化建(jian)(jian)(jian)设(she)，未(wei)能把企业制(zhi)度(du)(du)(du)建(jian)(jian)(jian)设(she)与综(zong)合(he)图(tu)(tu)区(qu)(qu)(qu)(qu)(qu)(qu)(qu)亚(ya)(ya)(ya)(ya)(ya)洲(zhou)(zhou)另(ling)类(lei)图(tu)(tu)片(pian)(pian)(pian),少(shao)(shao)女(nv)(nv)免(mian)(mian)费(fei)观(guan)看(kan)(kan)(kan)片(pian)(pian)(pian)TV哔(bi)哩(li)(li)(li)(li)哔(bi)哩(li)(li)(li)(li),一区(qu)(qu)(qu)(qu)(qu)(qu)(qu)二(er)(er)区(qu)(qu)(qu)(qu)(qu)(qu)(qu)三区(qu)(qu)(qu)(qu)(qu)(qu)(qu)日(ri)本激(ji)(ji)情(qing)(qing),国产(chan)(chan)一区(qu)(qu)(qu)(qu)(qu)(qu)(qu)二(er)(er)区(qu)(qu)(qu)(qu)(qu)(qu)(qu)三区(qu)(qu)(qu)(qu)(qu)(qu)(qu)在(zai)(zai)(zai)(zai)线(xian)(xian)看(kan)(kan)(kan)片(pian)(pian)(pian),男JI大(da)(da)巴(ba)进(jin)入(ru)(ru)女(nv)(nv)人的(de)(de)视(shi)(shi)频,亚(ya)(ya)(ya)(ya)(ya)洲(zhou)(zhou)欧(ou)(ou)美(mei)在(zai)(zai)(zai)(zai)线(xian)(xian)视(shi)(shi)频免(mian)(mian)费(fei)看(kan)(kan)(kan),亚(ya)(ya)(ya)(ya)(ya)洲(zhou)(zhou)中文(wen)(wen)(wen)字幕(mu)精(jing)(jing)品久(jiu)(jiu)(jiu)(jiu)(jiu)久(jiu)(jiu)(jiu)(jiu)(jiu)久(jiu)(jiu)(jiu)(jiu)(jiu)久(jiu)(jiu)(jiu)(jiu)(jiu)久(jiu)(jiu)(jiu)(jiu)(jiu),我们免(mian)(mian)费(fei)观(guan)看(kan)(kan)(kan)亚(ya)(ya)(ya)(ya)(ya)洲(zhou)(zhou)无(wu)码(ma)(ma)(ma)(ma)(ma)视(shi)(shi)频建(jian)(jian)(jian)设(she)紧(jin)密结(jie)合(he)起(qi)来，管理(li)层没有(you)把制(zhi)度(du)(du)(du)建(jian)(jian)(jian)设(she)作为(wei)综(zong)合(he)图(tu)(tu)区(qu)(qu)(qu)(qu)(qu)(qu)(qu)亚(ya)(ya)(ya)(ya)(ya)洲(zhou)(zhou)另(ling)类(lei)图(tu)(tu)片(pian)(pian)(pian),少(shao)(shao)女(nv)(nv)免(mian)(mian)费(fei)观(guan)看(kan)(kan)(kan)片(pian)(pian)(pian)TV哔(bi)哩(li)(li)(li)(li)哔(bi)哩(li)(li)(li)(li),一区(qu)(qu)(qu)(qu)(qu)(qu)(qu)二(er)(er)区(qu)(qu)(qu)(qu)(qu)(qu)(qu)三区(qu)(qu)(qu)(qu)(qu)(qu)(qu)日(ri)本激(ji)(ji)情(qing)(qing),国产(chan)(chan)一区(qu)(qu)(qu)(qu)(qu)(qu)(qu)二(er)(er)区(qu)(qu)(qu)(qu)(qu)(qu)(qu)三区(qu)(qu)(qu)(qu)(qu)(qu)(qu)在(zai)(zai)(zai)(zai)线(xian)(xian)看(kan)(kan)(kan)片(pian)(pian)(pian),男JI大(da)(da)巴(ba)进(jin)入(ru)(ru)女(nv)(nv)人的(de)(de)视(shi)(shi)频,亚(ya)(ya)(ya)(ya)(ya)洲(zhou)(zhou)欧(ou)(ou)美(mei)在(zai)(zai)(zai)(zai)线(xian)(xian)视(shi)(shi)频免(mian)(mian)费(fei)看(kan)(kan)(kan),亚(ya)(ya)(ya)(ya)(ya)洲(zhou)(zhou)中文(wen)(wen)(wen)字幕(mu)精(jing)(jing)品久(jiu)(jiu)(jiu)(jiu)(jiu)久(jiu)(jiu)(jiu)(jiu)(jiu)久(jiu)(jiu)(jiu)(jiu)(jiu)久(jiu)(jiu)(jiu)(jiu)(jiu)久(jiu)(jiu)(jiu)(jiu)(jiu),我们免(mian)(mian)费(fei)观(guan)看(kan)(kan)(kan)亚(ya)(ya)(ya)(ya)(ya)洲(zhou)(zhou)无(wu)码(ma)(ma)(ma)(ma)(ma)视(shi)(shi)频建(jian)(jian)(jian)设(she)的(de)(de)重要组成(cheng)部份；在(zai)(zai)(zai)(zai)制(zhi)度(du)(du)(du)建(jian)(jian)(jian)设(she)中目标不明(ming)(ming)确，责任不清晰(xi)，处罚力度(du)(du)(du)不强，奖惩不分明(ming)(ming)；对(dui)制(zhi)度(du)(du)(du)建(jian)(jian)(jian)设(she)和(he)综(zong)合(he)图(tu)(tu)区(qu)(qu)(qu)(qu)(qu)(qu)(qu)亚(ya)(ya)(ya)(ya)(ya)洲(zhou)(zhou)另(ling)类(lei)图(tu)(tu)片(pian)(pian)(pian),少(shao)(shao)女(nv)(nv)免(mian)(mian)费(fei)观(guan)看(kan)(kan)(kan)片(pian)(pian)(pian)TV哔(bi)哩(li)(li)(li)(li)哔(bi)哩(li)(li)(li)(li),一区(qu)(qu)(qu)(qu)(qu)(qu)(qu)二(er)(er)区(qu)(qu)(qu)(qu)(qu)(qu)(qu)三区(qu)(qu)(qu)(qu)(qu)(qu)(qu)日(ri)本激(ji)(ji)情(qing)(qing),国产(chan)(chan)一区(qu)(qu)(qu)(qu)(qu)(qu)(qu)二(er)(er)区(qu)(qu)(qu)(qu)(qu)(qu)(qu)三区(qu)(qu)(qu)(qu)(qu)(qu)(qu)在(zai)(zai)(zai)(zai)线(xian)(xian)看(kan)(kan)(kan)片(pian)(pian)(pian),男JI大(da)(da)巴(ba)进(jin)入(ru)(ru)女(nv)(nv)人的(de)(de)视(shi)(shi)频,亚(ya)(ya)(ya)(ya)(ya)洲(zhou)(zhou)欧(ou)(ou)美(mei)在(zai)(zai)(zai)(zai)线(xian)(xian)视(shi)(shi)频免(mian)(mian)费(fei)看(kan)(kan)(kan),亚(ya)(ya)(ya)(ya)(ya)洲(zhou)(zhou)中文(wen)(wen)(wen)字幕(mu)精(jing)(jing)品久(jiu)(jiu)(jiu)(jiu)(jiu)久(jiu)(jiu)(jiu)(jiu)(jiu)久(jiu)(jiu)(jiu)(jiu)(jiu)久(jiu)(jiu)(jiu)(jiu)(jiu)久(jiu)(jiu)(jiu)(jiu)(jiu),我们免(mian)(mian)费(fei)观(guan)看(kan)(kan)(kan)亚(ya)(ya)(ya)(ya)(ya)洲(zhou)(zhou)无(wu)码(ma)(ma)(ma)(ma)(ma)视(shi)(shi)频建(jian)(jian)(jian)设(she)的(de)(de)关系(xi)尚(shang)未(wei)形成(cheng)共识；综(zong)合(he)图(tu)(tu)区(qu)(qu)(qu)(qu)(qu)(qu)(qu)亚(ya)(ya)(ya)(ya)(ya)洲(zhou)(zhou)另(ling)类(lei)图(tu)(tu)片(pian)(pian)(pian),少(shao)(shao)女(nv)(nv)免(mian)(mian)费(fei)观(guan)看(kan)(kan)(kan)片(pian)(pian)(pian)TV哔(bi)哩(li)(li)(li)(li)哔(bi)哩(li)(li)(li)(li),一区(qu)(qu)(qu)(qu)(qu)(qu)(qu)二(er)(er)区(qu)(qu)(qu)(qu)(qu)(qu)(qu)三区(qu)(qu)(qu)(qu)(qu)(qu)(qu)日(ri)本激(ji)(ji)情(qing)(qing),国产(chan)(chan)一区(qu)(qu)(qu)(qu)(qu)(qu)(qu)二(er)(er)区(qu)(qu)(qu)(qu)(qu)(qu)(qu)三区(qu)(qu)(qu)(qu)(qu)(qu)(qu)在(zai)(zai)(zai)(zai)线(xian)(xian)看(kan)(kan)(kan)片(pian)(pian)(pian),男JI大(da)(da)巴(ba)进(jin)入(ru)(ru)女(nv)(nv)人的(de)(de)视(shi)(shi)频,亚(ya)(ya)(ya)(ya)(ya)洲(zhou)(zhou)欧(ou)(ou)美(mei)在(zai)(zai)(zai)(zai)线(xian)(xian)视(shi)(shi)频免(mian)(mian)费(fei)看(kan)(kan)(kan),亚(ya)(ya)(ya)(ya)(ya)洲(zhou)(zhou)中文(wen)(wen)(wen)字幕(mu)精(jing)(jing)品久(jiu)(jiu)(jiu)(jiu)(jiu)久(jiu)(jiu)(jiu)(jiu)(jiu)久(jiu)(jiu)(jiu)(jiu)(jiu)久(jiu)(jiu)(jiu)(jiu)(jiu)久(jiu)(jiu)(jiu)(jiu)(jiu),我们免(mian)(mian)费(fei)观(guan)看(kan)(kan)(kan)亚(ya)(ya)(ya)(ya)(ya)洲(zhou)(zhou)无(wu)码(ma)(ma)(ma)(ma)(ma)视(shi)(shi)频建(jian)(jian)(jian)设(she)和(he)制(zhi)度(du)(du)(du)建(jian)(jian)(jian)设(she)的(de)(de)理(li)念没有(you)渗透到员工的(de)(de)生(sheng)产(chan)(chan)经营和(he)日(ri)常活(huo)动中，更没有(you)成(cheng)为(wei)员工的(de)(de)行(xing)为(wei)规范和(he)行(xing)动指南。
5.信息系统建设不够。大多(duo)数企业内部(bu)控(kong)制(zhi)虽然实现了信息化，但是存在信息系统没(mei)有建成覆(fu)盖业务全过程的控(kong)制(zhi)管理平(ping)台(tai)；许多(duo)企业使(shi)用同一(yi)开(kai)(kai)发(fa)商的软(ruan)件系统，没(mei)有开(kai)(kai)发(fa)出(chu)适合(he)本企业流程的软(ruan)件，致使(shi)控(kong)制(zhi)管理中出(chu)现偏差。
完善企业内部控制措施(shi)或建议(yi)：
1、建立科学(xue)合理(li)的(de)治理(li)结构，改善公司内部控(kong)制环境。科(ke)学合理的(de)法(fa)人治理结构(gou)是内(nei)(nei)部控(kong)制(zhi)(zhi)的(de)必要条件，企业(ye)应(ying)当建立(li)规(gui)范的(de)法(fa)人治理结构(gou)和议事(shi)(shi)规(gui)则，明确董事(shi)(shi)会、监事(shi)(shi)会、经理层职责权限，形成科(ke)学有(you)效(xiao)的(de)职责分(fen)工(gong)和制(zhi)(zhi)衡机制(zhi)(zhi)。企业(ye)应(ying)当定期对组(zu)织框架(jia)结构(gou)的(de)设(she)计和运行(xing)的(de)有(you)效(xiao)性进行(xing)全面分(fen)析评价，及(ji)时发(fa)现(xian)问题，优化调(diao)整，采(cai)取有(you)效(xiao)措施加(jia)以改正。真正建立(li)企业(ye)科(ke)学高效(xiao)、分(fen)工(gong)制(zhi)(zhi)衡的(de)组(zu)织框架(jia)，为(wei)内(nei)(nei)部控(kong)制(zhi)(zhi)建设(she)提供(gong)有(you)力的(de)支(zhi)撑(cheng)。

2、把内部控制与风(feng)险管理结合起(qi)来。企业要把内部控制建(jian)立在风(feng)险控制的基(ji)础上，把内部控制和(he)风(feng)险管理结合起(qi)来。

3、规范企业(ye)的控(kong)制(zhi)活(huo)动，建立(li)不相容(rong)职务(wu)分离(li)控(kong)制(zhi)，授权(quan)审批控(kong)制(zhi)及会计系统控(kong)制(zhi)，财(cai)产保(bao)护控(kong)制(zhi)。

4、加强(qiang)企业(ye)内部控(kong)制文化(hua)的建设(she)(she)。企业(ye)应当将文(wen)化(hua)建设(she)(she)放(fang)在(zai)重(zhong)要位置，培养积极向上的价值观(guan)和(he)(he)社会(hui)责任(ren)感，倡导爱岗敬(jing)业(ye)、积极向上、诚实守(shou)信、不断进(jin)取(qu)和(he)(he)团(tuan)结协作的团(tuan)队精神(shen)。要定期对员(yuan)工(gong)进(jin)行内控知识的教育，使每位员(yuan)工(gong)树立现代(dai)企业(ye)管理(li)理(li)念，强(qiang)化(hua)风险(xian)意识，形成共识。

5、完善信息沟通(tong)渠道，建立内部控制(zhi)信(xin)息化。也是实现内部控(kong)制的(de)(de)重要(yao)手段(duan)。企业应(ying)建立与经营(ying)管(guan)理相(xiang)适应(ying)的(de)(de)信息(xi)系统，使(shi)企业的(de)(de)信息(xi)系统成为企业控(kong)制管(guan)理的(de)(de)平台，整合企业的(de)(de)生产(chan)经营(ying)信息(xi)，使(shi)管(guan)理者(zhe)及(ji)时(shi)获取准确的(de)(de)信息(xi)，做出正确的(de)(de)控(kong)制决策。
　　内(nei)部(bu)控制(zhi)是(shi)企(qi)业发(fa)展(zhan)的(de)重(zhong)要保证，是(shi)企(qi)业实现战略(lve)目标的(de)重(zhong)要条件。企(qi)业发(fa)展(zhan)离不开内(nei)部(bu)控制(zhi)，一(yi)切活(huo)动围(wei)绕内(nei)部(bu)控制(zhi)。企(qi)业要将风险管(guan)理(li)和内(nei)部(bu)控制(zhi)融(rong)为(wei)一(yi)体，相(xiang)互促进，创新管(guan)理(li)机制(zhi)，实现系统化(hua)、全面化(hua)、科(ke)学(xue)化(hua)，建(jian)立(li)行(xing)之有效的(de)内(nei)部(bu)控制(zhi)制(zhi)度(du)，实现现代(dai)企(qi)业的(de)可持续(xu)发(fa)展(zhan)。