企业内部控制的建立和实施战略探析

近几年中国上市公司对内部控制监管要求的意识和了解有所增强。但是，并没有相应地加大其对实施内部控制机制的投入。鉴于企业内部控制的建立和实施情况，当前我国企业在实施内部控制的时候，应当重点加强以财务报告内部控制为主线的相关标准建设，首先实现财务报告目标，待会计信息系统达到内部控制的要求后，再创造实现其他目标。

Analysis about the Strategy of Construction and Implementation of Enterprises Internal Control

In recent years, China＇s listed companies have enhanced their awareness and understanding of the regulatory requirements of internal control. But they have not increased their investment in the implementation of internal control mechanism accordingly. In view of the construction and implementation in internal control of enterprises, when China＇s enterprises imple- ment internal control, they should actively focus on the construction of related standards with intemal controls of financial reporting as leading factor, and firstly achieve the objectives of financial reporting. When accounting information system reach the request of internal controls, other goals could be created and realized.