我国企业内部控制的现状及成因分析

内部控制是企业保护资产的安全完整、保证财务信息的准确可靠、提高管理水平和经营效益的有效措施,内部控制的强弱直接关系到企业的生存与发展。目前我国企业的内部控制现状是:内部控制不够健全、不够合理;内部控制在执行中失效。分析其原因主要有:外部环境还不完善、企业人员素质偏低、内部人控制问题严重、信息沟通不畅、内部审计的监督职能严重弱化。

The current situation and analysis of origin of enterprises' internal control in our country

The interior control is the enterprises' effective measure of protecting the security and integrity of assets, guaranteeing the nicety and trustiness of financial information, enhancing management level and the working benefits, and the mightiness and weakness of interior control directly relates to the survival and development of the enterprises. At present our country enterprise's interior control present situations are that the interior control isn't perfect and reasonable and the interior control is invalid in the process of implementing it. The main reasons about it are that the exterior environment is incomplete, the quality of enterprises' personnel is low, the question of controlling by the interior person is serious, the information communication isn't expedite and the supervisory function of interior audit is weak badly.