食品有限公司内部控制摘要改革开放20多年来，民营企业的改革仍是经济体制改革的薄弱环节, 也是经济体制改革的难点和重点。民营企业内部审计从发展之初即被高度重视，在政府的大力推动下，经过二十多年的发展，虽然取得较大进展，但离发达国家的水平仍有很大差距，西方现代内部控制范围已不再局限于财务和会计方面而是涉及到企业生产经营管理的所有重要方面，并以经营内部控制审计系统评审为重点，而民营企业内部控制涉及的范围多限于财务活动，所以在现代企业管理制度不断完善的今天，完善民营企业内部控制势在必行。文章围绕推动模式下的内部控制发展分析了民营企业内部控制目前存在的问题。首先从介绍内部控制的涵义及其特征入手，探讨国内外内部控制的发展历程等基本理论，然后针对目前民营企业内部控制环境、内部控制活动、信息与沟通、监督及风险评估等方面的问题，提出对完善民营企业内部控制的有效措施，并结合实际案例进行具体分析。
关键词：内部控制问题；业务流程优化；哈尔滨太氏食品有限公司
Internal Audit On State-owned Enterprise Problems Research
Abstract
For more than 20 years of reform and opening up, the private enterprise reform remains the weak link of the reform of economic system reform of economic system, is difficult and important. Private enterprise internal audit from its early development, which is highly valued in the government's vigorously promote next, after 20 years of development, although have made great progress, but from the level of developed countries is still a big gap, the western modern internal control range is no longer limited to financial and accounting aspects but involves the production and operation of enterprises management, and all the important aspect in business internal control auditing system review, and private enterprise focusing internal control the scope of financial activities, so how limited to the modern enterprise management system perfecting today, perfect the internal control of private enterprise is imperative. This article focuses on promoting the development of internal control under the mode of private enterprise internal control analyzed the existing problems. First introduced internal control from the meaning and characteristics, discusses the development of domestic and international internal control basic theory, then aiming at the private enterprise internal control environment, internal control activities, information and communication, supervision and risk evaluation, etc, and puts forward the problems for perfecting private enterprise internal control measures, and actual case for concrete analysis.
Key words: Internal control problem ; business processes; haerbintaishifood
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