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内部控制是一项十分重要的工作,关系到企业战略目标的实现,关系到企业持续、健康、稳定的发展。近些年来,国外巴林银行倒闭案、安然事件、世通公司财务欺诈案以及国内中航油、中国银行等控制失灵事件的发生,再次诠释了“有控则强,失控则弱,无控则乱”的道理。控制失灵,难以基业常青,建立健全控制制度迫在眉睫,严格执行控制制度任重道远。如何构建企业内控体系,是一项十分复杂的系统工程。
Internal control is a very important task that relates to the realization of the strategic objectives of the enterprise and to the sustained, healthy and steady development of the enterprise. In recent years, foreign banks in Bahrain bankruptcy, Enron Incident, WorldCom financial fraud and domestic CAO, Bank of China and other control failure occurred once again explained the “control is strong, out of control is weak, no control Chaos ”truth. Control failure, it is difficult to base evergreen, establish and perfect the control system is imminent, strict implementation of the control system is a long way to go. How to build an enterprise internal control system is a very complicated system engineering.