企业内部管理控制失效的成因与对策研究

摘要

With the development of globalization and the rapid increasing of domestic economy, more and more drawbacks of our national enterprises appeared. Financial corruption, deceiving investors, harming national assets and public interest happen more and more often. Therefore, strengthening and improving internal control system has more important practical significance to their own development and perfecting their internal control theory of Chinese enterprises. This paper emphasizes the importance of internal controls by comparing the problems now exist in our national enterprises and the internal control theory abroad, and gives some solutions to the internal control failure of enterprises combined with the actual situation of Chinese enterprises.%伴随着全球化的加剧和国内与国际经济的迅猛发展，我国企业发展的弊端渐渐显现，财务舞弊、欺诈投资人、损害国家资产和公众利益等行为屡见不鲜，加强和完善企业内控制度对于企业自身的发展以及完善内部控制理论都具有重要的现实意义。本文通过对目前我国企业内部控制存在的一些问题与国外内部控制制度进行对比分析，强调了内部控制的重要性，结合我国企业的实际情况对企业内部控制失效的有关问题给出解决对策。