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改革开放以来,我国企业获得了快速发展,对我国经济贡献巨大。但在快速发展的同时,也存在一定的风险和问题,特别是内部控制制度不健全成为制约企业发展的关键因素。本文首先对企业内部控制评价体系构建的目标进行了分析,重点从企业内部控制存在的主要问题进行了分析,最后结合问题提出了相应的对策思考。
Since the reform and opening up, the enterprises in our country have enjoyed rapid development and made great contributions to our economy. However, at the same time of rapid development, there are also some risks and problems. In particular, the imperfect internal control system has become the key factor restricting the development of enterprises. This article first analyzes the goal of constructing the evaluation system of internal control of an enterprise, focusing on the analysis of the main problems existing in the internal control of the enterprise, and finally puts forward some countermeasures and suggestions in combination with the problems.