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改革开放以来,我国经济不断发展,经济全球化的步伐也愈走愈快。在这个过程中,我国企业面临着诸多考验,其中部分内部制度不完善的中小型企业在激烈的竞争中举步维艰。因此,建立风险管理体系的重要性和紧迫性逐步突显出来,而内部控制又是企业风险管理体系中的一个重要部分,良好的内部控制是一个企业健康发展的有力保证。笔者在内部控制含义的基础上对目前国内企业内部控制所处环境及现状进行分析,剖析深层问题,并就其问题提出合理建议,让合理的内部控制保证企业健康发展,促进国家经济的有效运行。
Since the reform and opening up, China’s economy has been continuously developing and the pace of economic globalization has also been getting faster and faster. In this process, Chinese enterprises are faced with many tests, some of which are not perfect in the internal system of small and medium enterprises struggling in the fierce competition. Therefore, the importance and urgency of establishing a risk management system are gradually highlighted, and internal control is an important part of the enterprise risk management system. Good internal control is a powerful guarantee for the healthy development of an enterprise. Based on the meaning of internal control, the author analyzes the current environment and current situation of internal control of domestic enterprises, analyzes deep-seated problems and makes reasonable suggestions on its problems so that sound internal control can ensure the healthy development of enterprises and promote the effective operation of national economy .