内部控制是衡量企业管理的重要标志。内部控制作为企业生产经营活动的自我调节和自我约束机制在企业管理系统中具有举足轻重的作用。近日,财政部“企业内部控制规范体系实施与监管”课题组通过问卷调查的方式,对我国企业内控规范体系实施现状进行了调查研究。通过问卷调查,对我国企业内控规范体系建设的现状、存在的问题有了比较充分的了解,为下一步推动内控规范体系在我国的全面实施奠定了坚实的基础。现代信息技术的应用已经渗入到企业管理和运营的方方面面,尤其是财务和会计对于信息化的依 Internal control is an important indicator of business management. Internal control as an enterprise self-regulation and self-restraint mechanism of production and management activities in the business management system has a pivotal role. Recently, the Ministry of Finance and the “Implementation and Supervision System of Enterprise Internal Control Normative System” conducted a survey and research on the status quo of the implementation of the internal control system in our country through a questionnaire survey. Through the questionnaire survey, we can get a full understanding of the status quo and problems of the internal control system in our country and lay a solid foundation for the next step in promoting the full implementation of the internal control system in China. The application of modern information technology has infiltrated into all aspects of business management and operations, especially for financial and accounting information technology