企业内部控制制度的分析

Enterprise Internal Control System

近几年来,随着改革开放的进一步深入,我国接连出现一些企业内部控制失效事件。尽管,我国理论界提出了很多解决内部控制失效的方法并提出了多种应对措施,但从总体而言,由于我国的内部控制制度不健全,控制制度和会计准则不完善,从业人员的业务水平和职业道德素质不高,监督体制还有漏洞。以致内部控制失效状况尚未从根本上得到解决。为了改善我国内部控制失效的状况,保证我国经济建设的顺利进行,重新树立人们对内部控制的信心,应从从业人员、监督体系、完善法律法规等方面完善内部控制体系,解决内部控制失效这一顽症。

In recent years, there have appered many events of internal control expiration in China. Although the theoretical circles offer some solutions to the internal Control expiration, and generally speaking, there are still considerable defects in the governing system because of the incomplete inner control system, imperfect control system and accounting standards, low - quality professionals. As a result, the problem of internal control expiration has not been solve dat all. In order to improve the conditions of internal control expiration , ensuring of the smooth economics construction, and rebuild the public confidence in the internal control, the paper proposes some suggestions from the aspects of professionals, supervision system and laws etc.