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现阶段我国政府和企业对内部控制越发重视,这是与企业的内外部环境变化密切联系的。我国内部控制理论和实践目前正处于起步、发展阶段。纵观世界各国企业的发展史,任何一个成功的企业都有一套健全有效的内部系统。文章通过借鉴内部控制方面的先进理论,结合我国内部控制的理论发展,对我国公司内部控制的现状进行了研究,并对完善企业内部控制环境提出了相关对策。
At this stage our government and enterprises attach more importance to internal control, which is closely linked with the changes in the internal and external environment of the enterprise. The theory and practice of internal control in our country are currently at the starting stage and development stage. Looking at the history of the development of enterprises in various countries in the world, any successful enterprise has a sound and effective internal system. By referring to the advanced theory of internal control and combining with the theoretical development of internal control in our country, the article studies the current situation of internal control in our country and puts forward some countermeasures to perfect the internal control environment of the enterprise.