我国内部控制制度发展与对策研究

Study on the Development of and the Countermeasures for Our Country's Internal Control System

针对我国内部控制理论的引进和研究起步较晚,其整体构架及审计评价体系尚未形成,在实践中还存在着诸多问题,内部控制制度的应有作用难以充分发挥的现状,分析了其成因,并提出了加强与完善我国内部控制制度的对策。

In the light of the present situation of our country＇s internal control system that the introduction and research of the theory of internal control start later, its integral frame and evaluation system haven＇t taken shape, various problems exist in its practice, and it is difficult to give full play to the due functions of the internal control system, this paper analyzes on their causes, and puts forward some countermeasures for strengthen and perfect our country＇s internal control system.