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目前我国许多企业的内部控制还相当脆弱,主要体现为:客观环境的局限性、投资者风险意识淡薄、对内部控制的重要性缺乏认识、企业内部缺乏制衡机制、对管理系统缺乏控制力等等。这就要求企业内部控制必须有所创新和发展。竞争环境下我们应该结合企业的特点在内控中从观念、制度、管理等方面做到有效的创新从而增强企业的核心竞争力。
At present, the internal control of many Chinese enterprises is still quite fragile, mainly reflected in: the limitations of the objective environment, investor awareness of the risk of lack of awareness of the importance of internal control, the lack of checks and balances within the enterprise system, the lack of control over the management system and so on . This requires that the internal control of enterprises must be innovative and development. In the competitive environment, we should combine the characteristics of enterprises in internal control from the concept, system, management and other aspects of effective innovation so as to enhance the core competitiveness of enterprises.