内部控制有效性影响因素及提升对策研究

财务造假以及企业舞弊事件的频发,促使国内外权威机构以及相关学者对内部控制质量的关注。有效的内部控制可以保证企业经营合法合规,有助于提高财务报告信息质量,实现企业价值最大化、保护投资者利益。文章从内部控制五个构成要素入手,分析影响内部控制有效性的具体关键因素,从企业能力、企业文化、沟通以及风险防范方面提出完善对策,以期提升内部控制有效性水平,促进企业的可持续发展和资本市场的稳定。

Research on the factors and promotion measures of internal control effectiveness

Abstract: Frequent financial fraud incidents make domestic and overseas authorities and scholars concern about the quality and efficiency of internal control. Effective internal control can ensure legal compliance of business, improve the quality of financial report, maximize enterprise value and protect the interests of investors. Based on the constituent elements of internal control, this paper analyses the key factors, and proposes measures like enterprise competence, culture, communication and risk prevention to enhance the level of internal control effectiveness and promote sustainable development and stability of capital market.