企业内部控制存在的问题及对策

Problems of Enterprises Internal Control and Its Countermeasure

针对我国的企业在内部控制方面存在的问题:内部控制环境弱化,内部控制体系不完善、会计系统设计未充分考虑内部控制,会计资料过于简化,内部控制评价缺乏具体标准和尺度;提出加强企业内部控制的一些对策:要加强内部控制体系建设;加强企业内部控制环境;营造重视内部控制的氛围。

Enterprises of our country still have a lot of problems in the inside controling. The weakening of the inside controlling environment; the imperfectness of internal controlling system; The accounting system is designed withnot fully consideration the inside controlling, the accounting materials are overly simplified; The inside assessment of controlling lacks concrete standard and yardstick. Therefore the author have collected the materials and put forward the following suggestions. Strengthen the inside and control system construction; Strengthen and internal control the environment of enterprises; Build the atmosphere of the inside controlling; Accelerate the norm of assessment.