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随着社会主义市场经济体制的建立和完善,国有企业改革已初见成效,现代企业制度正逐步建立,企业内部控制制度的发展空间得到了拓展。进一步加强企业内部控制制度建设,不仅是财经法规的基本要求,更是现阶段经济发展的迫切要求。本文拟从我国企业内部控制制度的现状入手,剖析内部控制的设计原理。进一步提出我国企业内部控制制度建设的一些思路。
With the establishment and perfection of the socialist market economic system, the reform of state-owned enterprises has achieved initial success. The modern enterprise system is gradually being established and the development space for the internal control system of the enterprise has been expanded. To further strengthen the construction of internal control system is not only the basic requirement of the financial laws and regulations, but also the urgent requirement of economic development at this stage. This article intends to start with the status quo of the internal control system in our country and analyzes the design principles of internal control. Further put forward some ideas for the construction of the internal control system in our country.