内部控制是为提高企业运行效率,降低委托代理成本,杜绝浪费、舞弊、职权滥用等失当行为而建立的管理机制和体系。本文考察了此次金融危机中内部控制过程中存在的缺陷,在此基础上探讨后危机时代企业内部控制的改革方向和创新路径。 Internal control is to improve the operational efficiency of enterprises, reduce agency costs, eliminate waste, fraud, abuse of authority and other misconduct management system and system established. This article examines the shortcomings in the internal control of the financial crisis, and on this basis, explores the reform direction and innovation path of internal control in the post-crisis era.