随着经济和现代企业的发展,内部控制在我国企业中的重视程度日益提升,部分企业的内部控制水平得到了大幅度的提高,也取得了一定的成效,但大部分企业仍处于落后状态。由于认识上的不足使我国企业的内部控制在整体上仍存在不少问题。 With the development of economy and modern enterprise, the internal control has been paid more and more attention in Chinese enterprises. The internal control of some enterprises has been greatly improved and some achievements have been achieved. However, most enterprises are still in a backward state. Due to the lack of understanding, there are still many problems in the overall internal control of Chinese enterprises.