历史学家汤因比说过:“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。”在市场竞争日趋激烈的情况下,企业一般来说面临着两个基本问题:一是如何适应外部环境的变化;二是如何协调内部资源的有效利用。由于企业对外部环境的适应性是建立在内部协调性的基础之上,因此,加强企业内部控制,是企业最基础性的工作,也是企业能够生存和发展的保证。一、内部控制的概念内部控制是什么?一种通俗的回答是:“企业防止舞弊的工具。”我国目前尚未提出权威的内部控制定义,对于内部控制的完整性、合理性及有效性更是缺乏一个公认的标准体系。现行的规范制度中,只有《独立审计具体准则第9号-内部控制与审计风险》中对内部控制作了定义:“本准则所称内部控制,是指被审计单位为了保证业务活动的有效进行,保护资产的安全和完整,防止、发现、纠正错误与舞弊,保证会计资料的真实、合法、完整而制定和实施的政策与程序。内部控制包括控制环境、会计系统和控制程序。二、我国目前企业内部控制面临的问题目前许多企业内部控制比较薄弱,内控功效表现紊乱、机制失衡,从而引发的经济犯罪和经营失误屡见不鲜。经过归纳总结,企业内部控制薄弱主要表现在以下几个方面:1、会计信息失真 The historian Toynbee said: ”In one country and even one nation, the decline started from the inside out and the external power was only the last blow before its demise.“ In the increasingly fierce market competition, the general business Is facing two basic issues: First, how to adapt to changes in the external environment; the second is how to coordinate the effective use of internal resources. Since the adaptability of the enterprise to the external environment is based on internal coordination, strengthening internal control of the enterprise is the most basic work of the enterprise and a guarantee for the survival and development of the enterprise. First, the concept of internal control What is the internal control? A popular answer is: ”Corporations to prevent fraud.“ China has not yet put forward the definition of an authoritative internal control, internal control for the integrity, rationality and effectiveness More is the lack of a recognized standard system. In the current regulatory system, only internal control is defined in Specific Auditing Standards No. 9 - Internal Control and Audit Risks: ”The term“ internal control ”as mentioned in these standards refers to the internal control of the audited entity in order to ensure the effectiveness of its business activities Carry out policies and procedures formulated and implemented to ensure the safety and integrity of assets, prevent, detect and correct mistakes and fraud, and ensure the truthfulness, legality and completeness of accounting information, including the control environment, accounting system and control procedures, At present, the problems faced by the internal control of enterprises in our country are that the internal control of many enterprises is relatively weak, and the internal control functions are in disorder and the mechanism is unbalanced, resulting in frequent occurrence of economic crimes and business mistakes.After summarizing and summarizing, the internal control of enterprises is mainly manifested in the following aspects: 1, accounting information distortion