我国企业内部控制存在的问题及改善措施

俭业内部控制基本规范》的颁布，拉开了我国全面、系统地完善企业内控管理制度的序幕。文章从对企业内部控制的不同认识出发，阐述建立和完善企业内部控制的必要性；并通过对目前我国企业内部控制存在问题的分析，从控制环境、风险评估、控制活动、信息与交流和监督评审等五个方面入手，提出相应改善措施。

Existing Problems and Improving Measures of Enterprise Interior Control in Our Country

The issue of Fundamental Specifications of Enterprise Interior Control prologues the overall and systematic improvement concerning the enterprise interior control in our country.Based on the different opinions,the paper expounds on the necessity to establish and perfect the interior control,and puts forward the corresponding improving measures from the aspects of control environment,risk evaluation,control activities,information and communication,supervision and assessment,by analyzing the existing problems...