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在市场竞争日益激烈,经营环境瞬息万变的情况下,企业要生存发展,必须有自己的内部控制制度,保证企业资产的安全及合理使用,使企业经营活动正常有序地进行。本文简要介绍了我国近几年内部控制的发展历程,简述了2013年COSO新内控《整体框架》五要素的内容,并结合我国的内部控制规范,剖析了我国现阶段企业内部控制应用中存在的问题和解决的办法。
In the increasingly fierce market competition and rapidly changing operating environment, enterprises must have their own internal control system in order to survive and develop and ensure the safety and rational use of their assets so that their business activities can be conducted in a normal and orderly manner. This article briefly introduces the development history of internal control in our country in recent years, briefly describes the contents of the five elements of the “whole frame” of COSO new internal control in 2013, and analyzes the internal application of internal control in our country at the present stage Problems and solutions.