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企业所处的经营环境越来越复杂,面临的风险越来越大,有效运行的内部控制是企业各项经营管理目标实现的合理保证。具有创新能力的内部控制人才备受企业青睐。高校内部控制教学改革应以培养具备较强创新能力的内部控制人才为目标。
The business environment in which the enterprises are located is more complicated and the risks they face are more and more large. The effective internal control of operations is a reasonable guarantee for the achievement of various management objectives of the enterprise. Innovative internal control talents are favored by enterprises. The reform of internal control teaching in colleges and universities should aim at training internal control talents with strong innovation ability.