浅探我国企业内部会计控制信息披露

Brief Analysis on Disclosing Accounting Information of Internal Control of Chinese Enterprises

目前,绝大多数企业在会计信息控制方面,还未意识到内部控制的重要性,有些企业对内部控制的概念非常模糊,致使企业内部控制普遍薄弱。在我国资本市场运行机制以及相应的法律、法规还不健全的状况下,应加强内部控制建设,尽快建立内部控制标准体系,引入国外的内部控制自我评估(CSA)方法,促进内部控制不断健全。

Now, most of enterprises don＇t realize the significance of internal control in accounting information, Some enterprises have a vague concept about internal control. Because of operational system of our capital market and imperfection of relevant laws and rules, the enterprises should strengthen the construction of internal control, build standard system of internal control, and introduce CSA abroad and improve internal control.