试论现行企业内部控制制度存在的问题及对策

Discusses on Problems within Innter Governing System of Current Enterprises and Availabe Countermeasures

新修订的《会计法》十分强调企业内部控制制度的建设问题。企业经营失败、会计信息失真及不守法经营在很大程度上都可归结为企业内部控制的缺失或失效。内部控制制度作为一种先进的内部管理制度已经普遍被企业所采用,内部控制制度的完善与否,执行的情况好坏,往往决定着企业可持续发展的程度。

It is emphasized in the revised new “Accounting law” to construct innter governing system.As an advanced management system,inner governing system has been used generally by enterprises.It decides the progressive developable level of enterprises,that whether the inner governing system is perfect and the implement well.