内部控制理论的发展对我国健全内部控制的启示.DOC

摘要:随着全球化经济发展趋势的增强和市场竞争的日趋激烈，再加上金融海啸的爆发，促使国内企业越来越注重通过加强内部控制提升管理水平和执行力，从而提升竞争能力和经济效益。但是随着国内外内部控制的慢慢完善，慢慢显现出我国内部控制理论的缺陷和部分企业内部控制存在的内部控制环境弱化、内部控制制度形同虚设的等一系列问题，这与企业内部控制制度所要达到的基本目标及要求背道而驰。针对国内的情况，本文将结合国内外内部控制的发展对我国内部控制理论及现代企业内部控制实践中存在的问题进行探讨，并寻求若干启示。

关键词：内部控制；发展；完善；启示

Abstract:With the increasing trend of development of economic globalization and market competition becomes increasingly fierce, plus financial tsunami, to promote the domestic enterprise pay more and more attention to strengthen the internal control through ascension and management level, so as to enhance the competitive force of executive ability and economic benefits. But with the improvement of the domestic and foreign internal control, a lot of problems appear which run counter to the basic goals and requirements of the internal control, such as the deficiency of the domestic internal control theory, the weakening environmental internal control in some enterprises, or even the internal control system exist in name only. This paper will be according to the domestic situation, focuses on the study of the theory of the domestic internal control and the in-practice problems of the internal control in modern enterprises and proposes relevant countermeasures, with the combination of the domestic and foreign internal control theory and the development of the practices.

Key words：internal control；develop； improvement；Inspiration

　　　综观国内外内部控制的发展，我国内部控制的建立健全和完善是一个长期的工作，我国的内部控制规范才刚刚开始，在此过程中，我们应适当地借鉴欧美日本等发达国家的有益经验和实际做法，结合中国具体国情和世界日益飞速发展的经济，逐步完善适合我国国情的内部控制制度，维护市场秩序、创造经济环境、尽量减少或杜绝现阶段因内部控制不当或失效所引发公司经营风险或经营失败，使我国企业良性健康发展。