蓝田泡沫破碎的探析——基于内部控制五要素分析

Analysis of the Bubble Breaking in Lantian——Based on the Analysis of Five Elements of Internal Control

自20世纪末以来,我国坚持实行改革开放政策。我国经济获得高速发展,现代企业制度也逐步建立,但当时我国的会计制度、规范还不是很完善,而我国企业内部控制建设还处于初期,主要侧重于理论建设,这导致许多企业在内部控制方面存在着很大的隐患。财务造假、舞弊行为时有发生,当时的朱镕基总理曾将其喻为中国经济的"毒瘤"。

Since the end of twentieth Century, China has been carrying out the reform and opening-up policy. China's economy has developed rapidly, and the modern enterprise system gradually established.But at that time the accounting system and the norms of our country is not very perfect, and our country enterprise internal control construction is still in the initial stage, mainly focused on the theoretical construction, which leads to many hidden dangers in the internal control of many enterprises. Financial fraud and corrupt transaction occurred from time to time, when Zhu Rongji was the prime minister,he has hailed it as a 'cancer' of the Chinese economy.