目前中国企业内部控制普遍薄弱,责任主体逃避内部控制责任的现象较严重。鉴于这种情况,首先对内部控制的首要责任应归属于管理当局作了理性分析,然后在较高的层面上提出作为责任主体的管理当局对内部控制的责任体系,并指出其在履行责任的过程中应注意的一些问题。 At present, the internal control of Chinese enterprises is generally weak, and the responsibility of the responsible parties to evade the responsibility for internal control is more serious. In view of this situation, first of all, the primary responsibility for internal control should be attributed to the management of a rational analysis, and then at a higher level, the responsibility of the management as the subject of the responsibility of the internal control of the system of internal control, and pointed out that its responsibility Some issues that should be noted in the process.