企业内部控制制度规范研究

Study on specification of internal control system of enterprise

强化企业的内部控制,提高企业的生存能力,是建立现代企业制度的关键问题.从理解企业内部控制的内涵入手,分析目前我国企业内部控制存在的问题,论述建立和完善企业内部控制的紧迫性和必要性,提出建立健全我国内部控制制度的几点建议.

The key issue of establish a modern enterprise system is the company＇s internal controls and the viability of enterprises.From understanding the connotation of internal control,this paper analyzes on the problem of internal control and discusses the urgency of internal control and necessity.This paper puts forward some suggestions to establish and improve internal control.