当前在我国,内部控制体系的建立应当以前瞻性原则与务实性原则为指导,既要借鉴国际上先进的研究成果,又要结合我国的现实情况,在纵横考察西方内部控制理论与实务的基础上,结合我国国情,重新塑造内部控制标准体系。惟有如此,才能真正发挥其加强企业内部管理、推动独立审计事业发展及为市场经济服务的作用。 Currently in our country, the establishment of an internal control system should be guided by forward-looking principles and pragmatic principles. It is necessary to learn from internationally advanced research results and combine with the reality of our country to examine the fundamentals of Western theory and practice of internal control On the basis of our national conditions, reform the internal control standard system. Only in this way can we truly play its role of strengthening the internal management of enterprises, promoting the development of an independent audit and serving the market economy.