我国企业内部控制中存在的问题

Enterprise Internal Control Problems

近年来我国及世界一些公司纷纷被曝出由于内部控制的原因而发生的舞弊案,因此内部控制已成为我国经济界讨论的话题和企业提高管理水平的重要途径。为此,本文在介绍内部控制发展的基础上着重分析了我国企业内部控制制度运行中存在的问题。通过本文讨论可知内部控制存在的问题不止一种,有思想上的、有制度上的等等。

In recent years,some companies in China and the world have been discovered for fraud because of internal control.Therefore,internal control has become a topic of discussion in China＇s economic sectors and an important way to improve the management level of enterprises.Therefore,based on the introduction of the development of internal control,this paper analyzes the problems of internal control system operation in China.Through this discussion we may know internal control problems are more than one,which are of thought and system,etc.