以企业实践应用的视觉看企业内部控制规范

目前，我国许多中小企业的内部控制问题非常突出。影响了中小企业的经济效益，阻碍了中小企业的发展。应该对企业进行科学定位，确立原则性与可操作性、强制性与引导性相结合的原则，用科学管理手段，建立一个涵盖范围广、功能完善、反映灵敏、协调有效的企业内控制度的整体框架，加大企业内部控制规范的力度，以解决内部控制基本规范实施中的冲突与协调，保护其经济资源的安全与完整、防范管理漏洞、保证会计信息的真实可靠。

Standards of Internal Control from the Perspective of Enterprise Practice and Application

The problem on internal control is serious in many small and medium-sized enterprises,which influences their economic benefit and hinders their development.Hence,we should locate the enterprises scientifically,set up principled and operable,and compulsory and introductory standards,establish a complete framework for widespread,function-perfect,sensitive and operation-effective internal control system through scientific management,increase management on the standards of enterprise internal control to solve t...