完善我国企业内部控制的思考

Some Views on Improving Internal Control System in China謘s Enterprises

美国次贷危机引发的全球金融危机的出现和财务造假、偷税漏税、侵吞公司财产等违法犯罪案件的屡屡发生,使得人们对风险问题高度关注,对企业内部控制更加重视。良好的企业内部控制能够有效地纠错防弊、规避风险,保证业务活动的顺利进行,保障资产的安全、完整。鉴于企业内部控制越来越重要和越来越引起人们的瞩目,非常有必要摸清我国企业内部控制状况,以完善我国企业内部控制。文章在对我国企业精心调查、研究的基础上,对企业内部控制问题及成因进行了归纳,对完善我国企业内部控制提出了对策。

The emergence of the global financial crisis triggered by the sub-prime crisis in the United States and the events that happened repeatedly in financial fraud, tax evasion, misappropriation of corpo- rate property and other illegal and criminal cases have aroused people to have a high regard of the risk problem, and to pay more attention to internal control of enterprises.Good corporate internal control can ef- fectively correct mistakes, avoid risks, ensure the smooth operation of business activities and protect the safety and integrity of assets. Due to the fact that internal control of enterprises is becoming more and more important and increasingly attractive, it is necessary to find out the status of internal control in China＇s en- terprises in order to improve their internal control.On the basis of careful investigation and research to China＇s enterprises, questions and causes of internal control in China＇s enterprises are summed up, and some countermeasures are put forward to improve internal control of China＇s enterprises.