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我国部分企业内部控制存在意识薄弱、环境弱化和软化等问题,使内部控制形同虚设,没有发挥其应有的功效。本文在分析我国企业内部控制现状的基础上,以公司治理为线索,采用规范研究的方法,剖析了企业在内控建设和执行中存在的问题,并提出解决问题的对策。
Some enterprises in our country have some problems such as weak awareness and weakening and softening of the internal control of the enterprises, which make the internal control ineffectual and fail to exert its due effect. Based on the analysis of the status quo of internal control in our country, taking the corporate governance as the clue and adopting the method of standardized research, this paper analyzes the existing problems in the construction and implementation of the internal control of enterprises and puts forward the countermeasures to solve the problems.