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加强和完善企业内部控制制度,已成为当前理论界和实务界最为关注的话题,不断完善内部控制制度,对于防范舞弊和减少经营失败有着重要的意义。笔者就对内部控制制度的相关问题谈一些粗浅的看法。一、内部控制制度现状重视和强化内部控制制度建设是市场经济国家通行的作法。内部控
Strengthening and perfecting the internal control system of enterprises has become the topic of most concern to both theorists and practitioners at present. Improving the internal control system is of great significance for preventing fraud and reducing business failures. The author on the internal control system to talk about some of the issues related to the superficial view. First, the status of the internal control system to pay attention to and strengthen the building of internal control system is the practice of market economy countries. Internal control