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随着经济全球化的快速发展,我国的各项规章制度不仅需要更加健全和完善,更需要与世界接轨,会计制度、内部控制尤其重要。我国社会主义市场经济体制的发展还不完善,各项规章制度尚不健全,就内部控制制度而言,制度不健全、内控失效等问题层出不穷,严重影响了我国企业的发展,如何建立和完善企业内部控制制度成为了一项亟待解决的重大问题。针对这几年社会上出现的内部控制制度失控等问题,本文就建立和完善企业内部控制制度的重要性与如何建立完善企业内部控制制度进行了论述。
With the rapid development of economic globalization, all the rules and regulations in our country not only need to be more sound and perfect, but also need to be in line with the world. The accounting system and internal control are especially important. The development of China’s socialist market economic system is still not perfect, and the rules and regulations are still not perfect. In terms of the internal control system, the problems such as the imperfect system and the failure of internal control have seriously affected the development of our country’s enterprises and how to establish and improve the enterprises The internal control system has become a major issue to be solved urgently. In view of the uncontrolled emergence of the internal control system in the past few years, this article discusses the importance of establishing and perfecting the internal control system of the enterprise and how to establish and perfect the internal control system of the enterprise.