基于公司治理谈我国企业内部控制体系的建设

伴随着我国现代公司法人治理模式的确立，现代企业的内控建设在规范展开。我国企业在公司治理上仍存在着内部治理弱化，外部治理缺失等问题。针对这些问题政府管理部门以内部治理为切入点进行了针对性的改革。在国际公司治理模式总体趋同的背景下，必须建立一套以防范风险和控制舞弊为中心、以控制标准和评价标准为主体的内部控制制度体系。

On Construction of Enterprise Inner Control System Based on Enterprise Management in China

With the establishment of enterprise legal person management system in China,the construction of inner control system is developing in modern enterprises.There are some problems of inner management weakening and outer management loss in the management of enterprises.Some reform in inner management has been adopted by the government administrative organs.Inner control system based on control standard and evaluation standard must be established to prevent risks and fraudulent practice in the trend of internat...