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一直以来,我国关于内部控制的理论都是侧重从会计审计的角度来研究,对内部控制的研究缺乏一个完整、合理和有效的公认标准体系,导致我国很多国有企业都没有意识到内部控制的重要性,内部控制薄弱的现象普遍存在。可是,从我国的国情来看,我国的国有企业是国民经济的支柱,国有企业发展的好坏,将关系到社会生产力的发展、人民生活的改善、国家长治久安的实现及社会稳定的保持。为此,加强我国国有企业内部控制将有非常重要的现实意义。
All along, the theory of internal control in our country focuses on the study from the angle of accounting audit. The study of internal control lacks a complete, reasonable and valid recognized standard system, which leads many state-owned enterprises in our country not to realize the importance of internal control The phenomenon of weak internal control is pervasive. However, judging from China’s national conditions, the state-owned enterprises in our country are the pillars of the national economy. The development of state-owned enterprises will have a bearing on the development of social productive forces, the improvement of people’s lives, the realization of long-term national peace and the maintenance of social stability. Therefore, to strengthen the internal control of the state-owned enterprises in our country will have very important practical significance.