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历史学家汤恩比说过:“一个国家乃至一个民族,其衰亡是从内部开始的,外部力量不过是其衰亡前的最后一击。”企业何尝不是如此。内部控制是衡量企业管理的重要标志。内部控制作为企业生产经营活动的自我调节和自我约束机制在企业管理系统中具有举足轻重的作用。现在很多企业在内控建设方面仅仅是为了贯彻上级主管部门的要求或者监察,而不是从企业自身的需求和风险管理的需要去做内控。回顾内控的
The historian Toynbee said: “The decline of one nation and even one nation started from the inside out and the external forces were only the last blow before its demise.” Internal control is an important indicator of business management. Internal control as an enterprise self-regulation and self-restraint mechanism of production and management activities in the business management system has a pivotal role. Now many enterprises in the internal control building only to implement the higher authorities requirements or monitoring, rather than from the needs of enterprises and the needs of risk management to do internal control. Review internal control