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内部控制制度是社会经济发展到一定阶段的产物,是现代企业管理的重要手段。我国企业的内部控制起步较晚,经过十几年的发展,虽取得一定成绩,但与发达国家相比,仍有明显的差距,目前,我国企业的公司制改革尚未到位,企业经营中还存在着种种诸如企业经营的失败、会计信息失真、违法经营等问题,这些问题在很大程度上都可以归结为企业内部控
The internal control system is a product of the social and economic development to a certain stage and an important means of modern enterprise management. Although the internal control of Chinese enterprises started relatively late, after more than ten years of development, although some achievements have been made, there is still a clear gap compared with developed countries. At present, the reform of the corporate system of Chinese enterprises is not yet in place and there are still some problems in the operation of enterprises With a variety of such as the failure of business management, accounting information distortion, illegal business and other issues, to a large extent, these problems can be attributed to the internal control