我国内部控制建设应把“人”作为关键因素,体现人本主义的思想。目前,我国《会计法》、《内部会计控制规范》等均要求单位负责人对内部会计控制的建立健全及有效实施负责,但相当多的单位尚未认识到内部控制的重要性。现代企业要想在激烈的市场竞争中占一席之地,就必须注重内部 The construction of internal control in our country should take “human beings” as the key factor and embody humanism. At present, China's “Accounting Law” and “Code of Internal Control” all require that the person in charge of the unit be responsible for the establishment, soundness and effective implementation of internal accounting control. However, quite a few units have not yet realized the importance of internal control. Modern enterprises in order to occupy a place in the fierce market competition, we must focus on the internal