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内部控制制度作为企业生产经营活动自我调节自我约束的内在机制,在企业管理系统中具有举足轻重的作用。内部会计控制是企业内部控制的核心,对于防范经营风险,保证企业持续、快速、健康发展具有很大的推动作用,更是建立有序的社会主义市场经济的重要保障。尽管政府有关部门已经逐步制定出相应的规则,但人们对内部控制的认识还远远不够,还有深入探讨的必要。一、当前企业内部控制制度存在问题的分析(一)尚未建立起符合现代企业制度的公司治理结构
As an internal mechanism of self-regulation and self-restraint in the production and business activities of an enterprise, the internal control system plays a decisive role in the enterprise management system. Internal accounting control is the core of internal control of enterprises. It plays a great role in preventing business risks and ensuring the sustained, rapid and healthy development of enterprises. It is also an important guarantee for the establishment of an orderly socialist market economy. Although the relevant government departments have gradually formulated the corresponding rules, but people’s understanding of internal control is far from enough, as well as the need for in-depth discussion. First, the current enterprise internal control system analysis of the problems (A) has not yet established a modern corporate governance system in line with the corporate governance