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企业内部控制制度的建设是现代企业管理的发展趋势,同时也是现代经营模式的重要组成部分和成熟企业管理的标志。完善企业内部控制制度,保证会计信息质量,对于完善公司治理结构和信息披露制度、保护投资者合法权益、保证资本市场有效运行,有着非常重要的意义。一、我国企业内部控制制度存在的问题(一)没有建立企业内部控制制度。随着社会主义市场经济的发展,越来越多的企业建立了一整套完善的内部控制制度,但也有不少企业由于种种原因至今也未建立内部控制制
The construction of internal control system is the development trend of modern enterprise management. It is also an important part of modern business model and a symbol of mature business management. Improving the internal control system of the enterprise and guaranteeing the quality of accounting information are very important for improving the corporate governance structure and information disclosure system, protecting the legitimate rights and interests of investors and ensuring the effective operation of the capital market. First, China’s enterprise internal control system problems (a) did not establish an enterprise internal control system. With the development of the socialist market economy, more and more enterprises have established a complete set of sound internal control systems. However, many enterprises have so far failed to establish an internal control system for various reasons