我国企业内部控制存在问题及成因分析

通过实地调查和查阅资料分析我国企业在内部控制的目标、制度建设、企业治理机制、组织结构、管理层对内部控制的建设和实施上存在的不足,以及导致我国企业内部控制缺失和缺陷的原因并提出应对措施.认为我国企业内部控制环境不健全,内控程序设计不全面,风险评估机制缺乏,信息沟通机制不完善以及监督活动不到位.这一结果为企业针对自身运营情况制定了完整有效的内部控制制度提供了借鉴.

Analysis on the causes to the problems existing in the internal control

The problems concerning the target and system construction,enterprises managing mechanism,organizational structure as well as construction and implementation of the internal control in China＇s enterprises were analyzed through investigation and documents study.The research shows that there are lacking in internal controlling environment,internal procedure design,risks assessment system and information communication mechanism as well as supervise activities.The research result offers great references for the enterprises to build sound internal control system based on their own characteristics.