浅议我国企业内部控制制度建设

随着我国市场经济的不断发展和完善,现代企业制度的建立,企业间的竞争日趋激烈。因此我们不应仅仅注重经营管理措施的创新,更应注重内部控制制度的建设,以消除经营管理的漏洞,成就企业的改革事业。内部控制问题,已经逐渐引起我国理论界和实务界的普遍关注。企业内部控制活动是企业健康发展的重要保障,企业内部控制的完善有助于提高企业竞争力和抵御风险能力,推动市场与企业的良性发展。本文以内部控制的理论为依据,对我国企业内部控制现状进行调查分析,从而找出我国企业内部控制现状及存在的问题和成因,进而得出推动我国企业内部控制制度完善应采取的措施。

On China's Internal Control System

With the development of China's market economy,the establiahment of modern enterprise system,and the increasingly fierce competition among enterprises,we should not only pay attention to the innovative management measures,but also to the internal control system,inorder to remove the loopholes in management.China has gradually attracted widespread attention in the theoretical and practical sides.Internal control activities is an important guarantee for the healthy development of enterprises,which contributes to the improvement of competitiveness of enterprises and ability to withstand risks and impels the market and enterprise's development.Based on the theory of internal control,the paper analyses internal control status and discovers our country enterprise internal control present situation and the existence question and then obtain the measures which our country enterprise internal controlsystem consummates should adopt.