企业内部控制制度的现状与思考

Situation and thought of internal control system in enterprise

从目前多数企业内部控制执行的现状入手,阐述了企业内控制度的制定、实施、监督环节存在的问题,分析了会计准则国际趋同对内部控制产生的影响,从不同层面提出了完善内部控制制度的对策。

Starting from the situation of the internal control operation in most enterprises, the author discusses the existed problems in making, operating and supervising of the internal control system in enterprises. It also analyzes the influence of international convergence of accounting standards on the internal control, promoting the countermeasures of perfecting the internal control system.