关于加强企业内部控制制度的思考

Thought on Strengthening Internal Control System in Enterprise

针对当前一些单位内部管理松驰,控制弱化,会计信息失真问题,1999年10月31日修订通过的《会计法》中规定,各单位必须建立健全内部控制制度。2001年6月22日,财政部以财会[2001]41号文件发布了《内部会计控制规范-基本规范(试行)》和《内部会计控制规范-货币资金(试行)》,对内部控制的目标、原则、内容、方法等都作了明确规定,本文从分析我国企业内部控制失效原因入手,研究加强内部控制的对策。

Abstract Aimed at the problem of lax internal management inferior control arid lack fidelity of accounting information in some units at present, provided that must found and perfect internal control System of each units in 《accounting law 》 of amending and passing on Oct. 31,1999. On June 22 in 2001 , Ministry of Finance with the finance ~ accounting accounting [2001]No. 41 document released 《internal accounting the control norm--basic norm（try out） 》and 《internal accounting the control norm--courrency funds（try out）》, made the explicit provision to all the target, principle, contents, methode of the internal control and etc. s ,in the text commences from analysing frustration reason of internal control of enterprise in our contry,studys the countermeasure of strengthening the internal control.