在市场竞争日趋激烈的今天,企业一般来说面临着两个基本问题:一是如何适应外部环境的变化;二是如何协调内部资源的有效利用。由于企业对外部环境的适应性是建立在内部协调性的基础之上,因此,加强企业内部控制,是企业最基础性的工作,也是企业能够生存和发展的保证。并且随着现代企业制度的建立,企业内部控制又出现了新的变化,给我们提出了新的挑战。 In an increasingly competitive market today, enterprises generally face two basic problems: First, how to adapt to changes in the external environment; the second is how to coordinate the effective use of internal resources. Since the adaptability of the enterprise to the external environment is based on internal coordination, strengthening internal control of the enterprise is the most basic work of the enterprise and a guarantee for the survival and development of the enterprise. And with the establishment of the modern enterprise system, new changes have taken place in the internal control of enterprises, giving us new challenges.