我国企业内部控制体系建设面临的困惑及思考

Difficulties of Constructing Internal Control System in Chinese Enterprises and Its Reflections

经济全球化及资本市场国际化的趋势,要求我国企业内部控制体系建设必须保持与国际发展水平相协调。文章针对现阶段我国企业内部控制体系建设面临的困惑进行了思考并提出建议,对于构建适合中国企业的内部控制体系具有十分重要的现实意义。

With the economic globalization and capital market internationalization, Chinese enterprises must keep the pace with＂ the developed counties in constructing the internal control system. This paper explores some problems in establishing the corporate internal control system and puts forward some proposals to build up such a system suitable to the actual situation of China.