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【摘要】内部控制是社会经济发展到一定程度后所产生的一种控制机制,是企业为了保护自身经济资源的完整安全,保证会计信息的可靠真实,利用企业内部因分工而自然产生的相互制约,相互联系而设置的一套相应的方式,措施及程序。也是现代企业管理制度的重要组成部分。良好的内部控制制度对提升企业竞争力,改善企业经营等方面有着显著的效果。本文通过自身实习所过所感,查阅相关资料,结合内部控制理论和企业自身实际情况,从内部控制的五个要素上对梓橦宫大药房的内部控制制度进行了分析,并给出了整改意见。
【关键词】内部控制 控制环境 风险评估 控制活动 沟通交流 内部监督

Abstract: Internal control is a control mechanism generated when the society and economy developed to a certain extent. It is a corresponding set of measures and procedures based on the naturally produced mutual restraint and interrelation following the internal division of film, to guarantee the integrity and security of company’s economic resources and the authenticity and reliability of accounting information. It is also an important part of modern enterprise management system. Good internal control system plays a significant effect both on enhancing the competitiveness and on improving the business of the enterprise. With living practice and relevant information, combined with the actual situation of the internal control theory and the company, this article analyzes the internal control system of Zitong Palce pharmacy from the five elements of internal control, putting forward ideas of further improvement.
Key words: internal control; environment of control; risk assessment; control activities; communication; internal oversight.
建议:认为关键词过多,如“沟通交流”不应作为关键词。希望您认真考虑。
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第1个回答  2012-06-04
The internal control is the social economy develops to a certain extent produced by a control mechanism, is the enterprise in order to protect their own economic resources to complete safety, to ensure that the accounting information are reliable, because enterprise interior division of labor and the use of naturally occurring interdependent, interrelated and provided a set of corresponding methods, measures and procedures.Modern enterprise management is also an important component of the system.Good internal control system to enhance the competitiveness of enterprises, improve the enterprise management and other aspects have remarkable effect.In this paper, through its own practice by sense, access to relevant information, combined with the theory of internal control and enterprise oneself actual condition, from the five elements of internal control on the catalpa through the palace large pharmacy internal control system are analyzed, and gives suggestions.(可以吗,望采纳)
第2个回答  2012-06-04
[ Abstract ] the internal control is the social economy develops to a certain extent produced by a control mechanism, is the enterprise in order to protect their own economic resources to complete safety, to ensure that the accounting information are reliable, because enterprise interior division of labor and the use of naturally occurring interdependent, mutual connection and the setting of a corresponding set of methods, measures and program. Modern enterprise management is also an important component of the system. Good internal control system to enhance the competitiveness of enterprises, improve the enterprise management and other aspects have remarkable effect. In this paper, through its own practice by sense, access to relevant information, combined with the theory of internal control and enterprise oneself actual condition, from the five elements of internal control on the catalpa through the palace large pharmacy internal control system are analyzed, and gives suggestions.[ Key words ] internal control environment risk assessment control communication internal supervision