企业内部控制制度建设的机遇与挑战

Opportunities and Challenges of Enterprise Internal Control and Construction

《企业内部控制基本规范》为企业内部控制制度构建了标准框架,经济的快速发展,实务中人才的锻炼和储备,企业发展和走向国际舞台的内在需要,使企业内部控制制度建设面临难得的机遇;但由于实施成本高,企业的主动性与执行力不足等也带来一定的困难,只有内外结合,积极稳妥、措施得当,才能保证其有效实施。

Internal control basic standard has constructed a standard framework for the internal control system. Internal control system construction is facing golden opportunities such as rapid economic development, personnel training in practice, and internal needs of enterprise development and expansion and globalization. Since the high cost of the implementation, lacks of enterprises enthusiasm and executive power have brought certain difficulties. Only through internal and external integration, and actively and steadily, we can ensure its effective implementation with appropriate measures.