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随着经济全球化的深入发展,企业内部控制越来越成为世界各国企业生产经营管理的重要组成部分,同时对于提升企业的经济实力也具有关键作用。但是,由于我国企业内部控制制度起步较晚,现阶段企业内部控制设计还很不成熟,仍然存在国家关于企业内部控制的法律法规不健全、企业各阶层人员内部控制意识不足,企业内部控制制度设计不科学等问题。因此,完善企业内部控制制度提升企业发展能力已迫在眉睫。
With the deepening of economic globalization, the internal control of enterprises has increasingly become an important part of the production and operation management of enterprises in various countries in the world and plays a key role in enhancing the economic strength of enterprises. However, due to the late start of the internal control system in our country, the internal control design of the enterprise is still immature at this stage. There are still some problems in the state such as the imperfect laws and regulations on internal control of enterprises, the lack of awareness of internal control of all levels of enterprises, Unscientific and other issues. Therefore, it is imminent to improve the internal control system of enterprises and enhance the ability of enterprise development.