现行企业内部控制制度存在的问题及其对策

强化企业的内部控制已经成为发达国家公司治理的重要手段，在国际上的研究已日渐成熟本文从对企业内部控制的不同认识出发，深刻理解内部控制的内涵；通过对目前我国企业内部控制存在问题的分析．论述了建立和完善企业内部控制的紧迫性和必要性；并从控制环境、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，提出了对建立健全我国企业内部控制制度的几点认识。

The Existing Problems and Solutions for the System of Enterprise's Internal Control

emphasized enterprise's internal control has becoming the important tool to perfect the enterprise's structure in the developed countries. The article focus on the following issues:the inner meanings of internal control from different aspects; the necessity and pressure due to establish and perfect enterprise's internal control based on the analysis of current problems; the positive measures are put forward from control environment,risk assessment, information and communications,supervise etc.