随着理论界关于内部控制的研究,我国企业对内部控制的认识也逐渐深入。但是,应该看到,许多企业仍然存在内部控制观念落后、内部控制机制不健全及内部控制执行力不够等等问题,从而限制了内部控制机制在企业中作用的发挥,影响企业经营效率的提高和未来的发展潜力。 With the theoretical circles on the study of internal control, our country’s enterprises have gradually deepened their understanding of internal control. However, it should be noted that many enterprises still face the problems of lack of internal control concept, inadequate internal control mechanism and inadequate internal control, which limits the effectiveness of the internal control mechanism in the enterprise and affects the improvement of business efficiency Future development potential.