推进企业内部控制制度建设的探讨

On How to Consummate the Internal Control System in Enterprises

根据最近一些公司发生的案件,指出公司内部控制制度的缺陷是产生丑闻案件的重要原因,从完善内部控制环境、内部控制自我评价、内部会计控制、内部控制信息披露等角度,提出完善内部控制制度的一些建议。

According to the cases that happened in the companies recently, it was analyzed that they are closely related to the defect and imperfection of the internal control system in companies. This paper mainly discussed some ideas about how to consummate the internal control system as soon as possible from the views of the internal control environment, the internal control self-evaluation, the internal accounting control and the announcement of internal control information.