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民营企业目前在我国从数量、行业类别都得到广泛的存在和发展,已构成我国企业很重要的组成部分。国家颁布的相关会计制度一般都面向国有企业。尽管民营企业在经营中一般都参照国有企业,但经营中经常暴露出其不适应的内容,寿命短、诉讼多已成为其突出的特点。民营企业建立防范机制已成为其刻不容缓的问题。财政部于2009年7月1日针对大型企业颁布了《企业内部控制基本规范》,本文结合民营企业的特点,对在民营企业建立内部控制必要性和可能性进行分析。
At present, private enterprises in our country have been extensively existent and developed from quantity and industry categories, and have constituted a very important part of our country’s enterprises. Relevant accounting systems promulgated by the state generally apply to state-owned enterprises. Although private enterprises generally refer to state-owned enterprises in their operations, they often reveal their content that is not suitable for their business and have a short life span. Many litigations have become prominent features. Private enterprises to establish a preventive mechanism has become an urgent issue. The Ministry of Finance promulgated the “Basic Norms for Enterprise Internal Control” for large enterprises on July 1, 2009. This article analyzes the necessity and possibility of establishing internal control in private enterprises in light of the characteristics of private enterprises.