企业内部控制中存在的问题及对策.docVIP

企业内部控制中存在的问题及对策 　　摘要:内部控制是衡量现代企业管理的重要标志,但我国企业内部控制情形不容乐观。本文针对当前企业内部控制的现状,列举了其存在的主要问题,并在此基础上提出了对策建议。 　　Abstract: The internal control is an important symbol of modern enterprise management, but internal control situation of enterprise in our country is not optimistic. This article in view of the current situation of enterprise internal control, enumerates the main existing problems, and puts forward countermeasures and suggestions. 　　关键词:内部控制;内部环境;风险评估;控制活动 　　Key words: internal control;internal environment;risk assessment;control activity 　　中图分类号:F275文献标识码:A文章编号:1006-4311(2010)19-0059-02