浅议企业内部控制

A Superficial Comment on the Internal Control in the Companies

在我国企业深化改革和发展的关键时期 ,加强企业内部控制系统建设具有十分重要的意义。作者在分析企业内部控制作用、目标的基础上 ,探讨了企业内部控制的要素以及其可能受到的威胁。

During the critical period of further reform and development of enterprises in China,it is significant to strengthen the company's internal control system. Based on the thorough analysis of the function and target about the company internal control, the author explores the internal control factors in the company and its possiblility facing with threat.