美国证券化交易委员会和我国财政部都对内部控制提出了要求,我国一些上市公司近几年的违规运作也表明我国应该完善内部控制制度。本文从公司内部和外部两个视角提出了完善内部控制制度的一些构想,如转变观念、制度创新、营造内控环境、强化内控有效性、推行风险导向审计等。 Both the Securities and Exchange Commission and the Ministry of Finance of China have made demands on internal control. The illegal operation of some listed companies in our country in recent years also shows that our country should improve its internal control system. This paper proposes some ideas to improve the internal control system from two perspectives inside and outside the company, such as changing concepts, system innovation, creating an internal control environment, strengthening the effectiveness of internal control, and implementing risk-oriented auditing.