对内部控制的几点思考

Several Thoughts of Internal Control

上世纪四十年代以后,内部控制实践与理论得到了空前发展,内部控制完成了其主体内容的构建。进入20世纪80年代以后,内部控制理论的研究又有了新的进展。面对金融危机,企业在思考:如何建设好内部控制,以提升企业应对风险的能力。为此,研究内部控制理论的渊源和理论发展状况,分析内部控制在企业管理中的作用,有利于构建一个良好的内部控制制度,有利于企业的健康发展。

In the 1940s, the theory and practice of the internal control enjoyed unprecedented development, and the internal control completed its main content. Since the 1980s, its research has gained new progress. Facing the financial crisis, the enterprise is thinking： how to build internal control so as to improve enterprise＇s capability against risks. This article here expounds the theory＇s origin, development and position in the modern enterprise management, and finally brings out some advice on how to build a good internal control.