试论如何完善企业内部控制

本文从内部控制的基本理论出发,在对内部控制作了多层面理解的基础上,从控制环境、会计责权控制及内部审计等三个方面对我国企业现阶段内部控制存在的问题进行了分析,并探究其原因。最后提出只有在采取规范法人治理结构、建立适当的内部激励机制、提高内部审计的独立性与权威性等措施之下,我国企业内部控制才能达到一个新的高度,才能真正意义上发挥作用。

How to Perfect the Internal Control of an Enterprise

This paper,starting from fundamental theories and supported by a multi-faceted understanding of internal control,attempts to account for and analyse the internal control problems existing in China's enterprises,as regards the control environment,accounting control and internal auditing.It concludes that for internal control to achieve a higher degree of success and func- tion meaningfully,enterprises in China must adopt measures to regulate corporate governance structure,to institute appropriate incentives,and to enhance the independence and authority of internal audits.