目前我国内部控制理论研究已有很大进步,但基于我国内部控制工作起点低、实践晚的实际,从内部控制的实践层面上看仍存在较大差距,因此,我国必须立足于国情,积极构建具有中国特色的企业内部控制理论框架,以不断推进我国企业经济又好又快发展。 At present, great progress has been made in the study of the theory of internal control in our country. However, based on the fact that the starting point of internal control in our country is low and the practice is late, there is still a long way to go from the practical level of internal control. Therefore, our country must base itself on national conditions and actively construct It has the theoretical framework of internal control with Chinese characteristics in order to continuously promote sound and rapid economic development in our country.