我国企业内部控制的若干思考

Some Thoughts about Internal Control of Chinese Enterprises

建立和完善企业内部控制制度,是当前国企改革的重头戏。国内各界人士都在深入思考和尝试着实践这一重大改革措施;但目前中国企业内部控制尚处在较低级的阶段,管理松弛、控制弱化,致使中国企业内部控制普遍薄弱。文章主要从内部控制的构成要素控制环境、风险评估、控制活动、信息与沟通、监控出发,分析了目前我国企业内部控制存在的问题,并以此为基础对我国企业内部控制的提出了若干思考。

The establishment and perfection of enterprise internal control system is an important thing in the reform of stateowned enterprise on the contemporary. Many domestic experts from each vocation are thinking of and having a try of this important reform measure. But Chinese enterprise＇s internal management is relax and it＇s control is weakness so the systenis are mostly weakness and in inferior stage at present. This paper tries to analyze the question existing in internal control system from dements of control environment, risk evaluation, control activity; information and communication and monitoring aspects, Based on the analysis, the author puts forward some thoughts.