试论我国企业内部控制制度

Discussion on interior control system of enterprises in China

不断完善和发展企业内部控制制度,是企业在激烈的市场竞争中立于不败之地的重要保障。该文简要回顾了国内外企业内部控制研究的历史与现状;介绍了我国目前对企业内部控制的研究成果;对我国企业内部控制制度的主要内容进行了归纳和阐述;从目前我国企业内部控制的实践着手,指出了我国在企业中实施内部控制中存在的一些难点问题;最后对如何加强和完善我国企业内部控制提出了一些具体的措施和建议。

Perfecting and developing the interior control system of the enterprises is an important guarantee to keep the company in unassailable position in the fierce market competition.The history and current situation of the study on interior control system of the enterprises home and abroad are reviewed briefly.The research fruits of that in China are also introduced.The main content of the system of our enterprises is then summed up.Starting with the practice in our country at present,knotty problems existing in domestic enterprises during implementation of the interior control system are pointed out;Some measures and suggestions are finally given to strengthen and perfect the interior control system of the enterprises in China.