如何建设与完善我国企业内部控制制度探讨（How to build and perfect the internal control system of enterprises in China）.docVIP

如何建设与完善我国企业内部控制制度探讨（How to build and perfect the internal control system of enterprises in China） A control system for improving the quality of accounting information, protecting the safety and integrity of assets, and ensuring the implementation and implementation of relevant laws, regulations and rules and regulations. Effective internal control is an important foundation to improve enterprise management and prevent fraud. The internal control system of our country is standardized in the form of internal accounting control, and basically formed an internal accounting control system with internal accounting control as the main and taking into account other control related to accounting. This system has become a major reference for the evaluation of internal control, the internal implementation of the relevant departments and units of accounting firms, encourage enterprises to establish a sound internal control, change the current internal control weakness, accounting information distortion situation is serious, the internal management of enterprises scattered, has played a positive role. But years of practice, the system of internal control in our country at present there are still some problems, many problems still needs to be improved; and the new accounting standards issued in February 2006, from January 1, 2007 onwards the implementation within the scope of listed companies. Under the new system environment, how to perfect the internal control system, and give full play to the guarantee function of internal control, has become a problem that needs to be solved urgently at present. Key words: internal control and control system of enterprises in China I. The present situation of the implementation of internal control in Enterprises So far, the Ministry of Finance for the weak link in the current accounting and related work, in accordance with the step by step way, issued the internal accounting control standard basic standards and 6 specific norms of internal co