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健全完善的内部控制制度,有助于保证会计信息的质量,完善公司治理和信息披露制度,保护投资者的合法权益并保证资本市场的有效运行。本文就加强企业内部控制的必要性、我国企业内部控制的现状和建立健全企业内部控制应注意的问题浅谈几点看法。对加强企业内部控制机制的建设与完善具有重要的指导价值。
Perfecting a sound internal control system will help ensure the quality of accounting information, improve corporate governance and information disclosure systems, protect the legitimate rights and interests of investors and ensure the effective operation of the capital market. This article discusses several points of view on the necessity of strengthening the internal control of enterprises, the current situation of the internal control of enterprises in our country, and the issues that should be paid attention to in establishing and improving the internal control of enterprises. It has important guiding value for strengthening the construction and improvement of internal control mechanisms of enterprises.