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一、加强企业内部控制制度建设的必要性 (一)加强内部控制建设,形成完善的监督制约机制是企业堵塞漏洞、消除隐患、保护财产安全、促进经济活动健康发展的重要保证。改革开放以来,我国国民经济出现了前所未有的增长速度,人民生活水平显著提高。经济环境的变化,人们的思维意识也逐渐趋于多元化。高速发展的经济,尤其是新旧体制的转换,既为有识之士提供了施展才华的经济舞台,也使一些新型的经济犯罪现象逐渐显露出来,如公款炒股、动用巨额资金在资本市场上买卖股票谋取个人私利;利用企业改组、改制、拍卖、租赁等产权变
I. The Necessity of Strengthening the Construction of Enterprise Internal Control System 1. Strengthening internal control construction and forming perfect supervision and restriction mechanism are important guarantees for enterprises to plug loopholes, eliminate hidden dangers, protect property and promote sound development of economic activities. Since the reform and opening up, the national economy of our country has witnessed an unprecedented rate of growth and the living standard of the people has risen significantly. Economic environment changes, people’s thinking is gradually becoming more diversified. The rapid development of the economy, especially the transformation of the old system and the new one, not only provides people of insight with an economic stage to display their talents but also gradually reveals some new types of economic crimes. For instance, public funds stocks and huge amounts of funds are used in the capital market Stock for personal gain; the use of enterprise restructuring, restructuring, auction, lease and other property changes