论企业内部控制策略
摘要：为了保证我国组织机构的经济活动得以正常运转，加强
企业内部控制制度尤为重要。因为，内部控制制度不仅能够保证企业资产完整、安全，促进企业资产的有效运用，还能有效提高企业经济核算的可靠性和正确性，有利于企业各项政策、方针的执行，提升我国企业的经营管理水平。因此，针对我国企业相对滞后的内部控制制度理论与建设现状，企业的内部控制实务和理论研究已经成为我国最为严峻的企业建设课题之一。
关键词：经营管理内部控制制度会计信息会计电算化
abstract: in order to guarantee normal operation of the organization’s economic activities, reinforcing the enterprise internal control system is particularly important. because, internal control system can not only ensure enterprise assets complete, safety, and promote the effective use of the enterprise assets, also can effectively enhance the enterprise economic accounting reliability and validity, benefit to the enterprise policies, the implementation of the policy, to improve the enterprise management level in our country. therefore, in view of china’s enterprise relative lag system of internal control theory and the construction situation, the enterprise internal control practice and theories research has become china’s most severe enterprise