我国企业内部控制存在的问题及对策

内部控制制度在企业内部管理监控系统中起着举足轻重的作用,然而,对我国来讲全面认识内部控制还刚刚开始。文章分析了当前企业内部控制制度广泛存在的诸多问题,如缺乏公认的标准、制度不完善、法人治理结构不完善等,并针对这些问题提出了建立内部控制标准体系、加强会计基础工作、加强企业内部审计等对策。

Study on Questions Existed in Chinese Enterprises Internal Control and Countermeasures

Internal control system plays an important role in the enterprises internal management control systems. However, a full understanding of internal control in China is just beginning. This article analyzed the questions that widely existed in the current enterprises internal control systems, such as the lack of recognized standards, imperfect systems and inadequate corporate governance structures, and put forward some countermeasures including the establishment of internal control standard systems, strengthening basic accounting work and internal audit.