一、内部控制的强制与自律近年来,一系列会计丑闻给世界经济带来了巨大损失,在资本市场掀起了轩然大波。虽然各国相继出台了一系列企业内部框架和模型,但是内部控制的执行大部分都还是企业的自律行为,这就导致企业的内部控制还存在很多问题。 I. The Compulsion and Self-regulation of Internal Control In recent years, a series of accounting scandals have caused tremendous losses to the world economy and caused a great uproar in the capital market. Although various countries have issued a series of internal frameworks and models one after another, most of the execution of internal control is self-discipline of enterprises, which leads to many problems in the internal control of enterprises.