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从2005年我国出台了《上交所上市公司内部控制指引》,再到出台了《深交所上市公司内部控制指引》,这两个文件无不说明了我国立法者和监管团体对内部控制问题的重视。如今21世纪,建设企业内部控制已经成为现代化管理的重要标志,同时也是当前理论界与事务界关注权重较多的话题之一。虽然说得到了重视,但是我国大部分企业却没有正确的理解和正确的建设方式,因此在我国企业内部控制基本上可以说处于一个薄弱的局面。然而在当今世界经济全球化日益推进,竞争越发激烈的背景下,我国企业薄弱的内部控制局面让人堪忧,所以深刻了解我国企业内部控制现况,积极探索在新的复杂环境下企业内部控制的建设与发展的有效途径是我们刻不容缓的第一任务。
From 2005, China promulgated the “Guide for Internal Control of Listed Companies in Shanghai Stock Exchange”, and then promulgated the “Guidance for Internal Control of Listed Companies in Shenzhen Stock Exchange”, both of which show the emphasis placed by our legislators and regulatory bodies on the issue of internal control. Nowadays, in the 21st century, the internal control of construction enterprises has become an important symbol of modern management. At the same time, it is also one of the topics that the current theoretical circles and business circles pay more attention to. Although it has been valued, most Chinese enterprises do not have the correct understanding and correct construction methods. Therefore, the internal control of enterprises in our country can basically be said to be in a weak situation. However, under the background of increasingly advancing economic globalization and increasingly fiercer competition in the world, the weak internal control of enterprises in our country is worrying. Therefore, we have a deep understanding of the status quo of the internal control of enterprises in our country and actively explore the internal control of enterprises in the new complex environment The effective way to build and develop is our first task which can not be delayed.