纵观国内外的内控理论,多是审计人员探索的结果,这就造成了内控理论大多站在外部审计的角度思考问题,往往忽视了如何设计和实施内部控制,给内控理论在企业界的运用带来了一定的困难。企业界对内部控制的模糊认识,在一定程度上又助长了投资者资产流失和财务会计信息失真等现象的出现,因此,从企业内部角度出发加强内部控制就显得尤为重要。 Throughout the domestic and foreign internal control theory, mostly the results of the audit staff to explore, which led to the internal control theory most of the standing outside the audit point of view, often overlooked how to design and implement internal control, internal control theory to the business community Has brought some difficulties. The vague understanding of internal control by enterprises has also contributed to the emergence of investor assets and distortion of financial accounting information to a certain extent. Therefore, it is particularly important to strengthen internal control from the perspective of enterprises.