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内部控制已成为当今国内理论界和实务界研究的一个重要课题。企业寿命的长短根源于内部管理机制,即规章制度、组织设计、激励机制、考评体系等,而其核心就是企业内部控制系统。也可以说,内部控制系统的不健全是中国企业短命的根本原因之一。本文着重探讨内部控制在我国发展的状况、存在的问题和原因及应采取的改进措施。
Internal control has become an important topic in the current domestic theoretical and practical research. The length of the enterprise’s life span is rooted in the internal management mechanism, namely, the rules and regulations, organization design, incentive mechanism, evaluation system, etc., and its core is the internal control system of the company. It can also be said that the lack of sound internal control system is one of the fundamental reasons for the short-lived Chinese enterprises. This article focuses on the status of the development of internal control in China, existing problems and causes and the improvement measures that should be taken.