我国企业内部控制现状研究

A study on the present state of our enterprise internal control

企业内部控制活动是企业健康发展的重要保障。企业内部控制的完善,有助于提高企业竞争力,推动市场与企业的良性发展。以内部控制的理论为依据,对我国企业内部控制现状进行调查分析,从中可以找出我国企业内部控制制度中存在的问题,进而得出推动我国企业内部控制制度完善应采取的措施。

Internal control activity of enterprise is an important guarantee in the course of its development. Perfecting internal control system is beneficial for enterpriser to enhance competition power and to impel healthy development of market and enterprise. According to the theory of internal control , this article performs an investigation and analysis about the present state of enterprise internal control , and detects some defects of internal control system of enterprises. In the end of this paper , many effective measures have been suggested to improve enterprise's internal control system.