Chapter five , as a counter - measure perfecting the corporation internal control system , the formulation of a standard system and the compulsory audit of internal control is suggested so as to solve the problems of internal control system in chinese corporation businesses 第五章:針對我國公司制企業(yè)內(nèi)部控制存在問題建議應(yīng)盡快建立內(nèi)部控制標(biāo)準(zhǔn)體系并對公司內(nèi)部控制進行強制性審計作為完善公司內(nèi)部控制的對策措施。
By illustration and analysis of the four problems occurred in the process of the business internal management , this paper puts forward the suggestions and measures for through the internal management through the construction of modern business system , the coordination between the management of internal control and the legislations , perfection of managerial organizations , implementation of the compulsory audit in internal control and creation of a favorable outside environment 在對企業(yè)內(nèi)部控制管理中存在的四大難點進行闡述和深入分析的同時,從現(xiàn)代企業(yè)制度建設(shè)、內(nèi)部控制管理與法規(guī)的協(xié)調(diào)統(tǒng)一、健全管理機構(gòu)、內(nèi)部控制實施強制性審計以及營造外部環(huán)境等方面提出對策和意見。