企业内部控制存在的问题及对策

On the Problems of the Control Within Enterprises and Their Solution

加强和完善企业内部控制,已成为当前理论界和实务界最为关注的话题之一。环境的变化和管理理论的不断发展,要求企业内部控制必须随之发展和完善。完善企业内部控制,对于完善公司治理结构和信息披露制度,提高资本的再生能力,保证资本市场的有效运行有着非常重要的意义。

Strengthening and perfecting the control system within enterprises has become one of the hot topics in the theoretical and business worlds. The change of the environment and the constant development of the managing theory also demand that control within enterprises be developed and perfected. Perfecting the control system within enterprises and guaranteeing the quality of the accountant information have great significance in perfecting companies’ administration structure and information publication system, the protection of legal rights of investors and the ensuring of effective operation of the capital market.