民营企业内控制度的设计及其思考

Design and Reflection on the Internal Control System of Private Enterprises

立足于民营企业内控制度现状的调研,阐述了内控制度的演变,分析了内控制度建设的有利条件和不利因素,探讨了民营企业内控制度设计的原则、目标及关键点,结合民营企业可持续发展的要求,揭示了民营企业在内控制度建设过程中令人关注的问题。

Based on an investigation about the current situation of the private enterprise internal control system, this paper expounds the evolution of internal control system, and analyzes the favorable conditions and the unfavorable factors of the internal control system construction. It also discusses the principles, the objectives and the key points for designing the private enterprise internal control system. Combined with the requirement of the private enterprises＇ sustainable development, the paper reveals problems worthy of concern in the process of constructing the private enterprise internal control system.