如何加强我国企业的内部控制

On Developing Internal Control in China Enterprises

当前，我国企业所面临的市场竞争越来越激烈，各种风险层出不穷。面对这种状况，急需要加强企业管理，完善内部控制，建立起有效的风险防范的体系。然而，现在我国企业却普遍存在着内部控制薄弱的问题，并由此导致企业会计造假严重、违规违纪经营以及经营管理不善、抵御风险能力差、市场竞争力遭到削弱等种种问题。为此，国家先后颁布了各项法律法规，对企业建立健全内部控制制度作了硬性的规定。企业内部控制制度的建立和健全已经成为企业经营成败的关键。

Since the market competition has become more and more fierce nowadays in China enterprises with various risks emerging. It is very urgent for China to strengthen the enterprise management, perfect the internal control and establish the system of effective risk prevention. However, the internal control in China＇s enterprises is generally weak and poor, which usually leads to problems such as serious accounting fraud, illegal and poor management, inferior resist risk and market competitiveness, therefore, Chinese government has promulgated rigid and various laws and regulations to set up a sound system of internal control in the enterprises, which play an very important roles in running a successful business.