我国企业内部控制环境的缺陷及几点建议

The Defects of Internal Controlling Environment in Enterprises of Our Country and Some Suggestions

当前我国部分企业会计造假行为严重,这些造假事件都反映出我国企业界当务之急是运用先进的内控理论和方法,改善内部控制环境,提高管理水平.本文将COSO报告与我国具体情况相结合来分析我国企业在内部控制环境方面存在的缺陷,并初步提出一些解决问题的方法.

The accountants in some of our country＇s enterprises make the fake , which is most serious at present and which shows that most urgent task in our enterprises field is to improve the interior controlling environment and enhance the level of management by means of advanced controlling theory and method.