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建立现代企业制度。完善公司治理结构，迫切要求建立和健全内部控制以加强企业内部管理。然而我国许多企业内部控制现状令人担忱．理论界和企业界对内部控制的认识尚不统一．影响了我国企业内部控制的健全与完善。运用ＣＯＳＯ报告提出的内部控制框架分析我国企业内部控制的现
Establish a modern enterprise system. Improve the corporate governance structure, urgently require the establishment and improvement of internal control to strengthen internal management. However, the status quo of many enterprises in our country is worrying. Theories and business circles have not yet got a unified understanding of internal control. Affecting the sound and perfect internal control of enterprises in our country. Applying Internal Control Framework of COSO Report to Analyze the Present Situation of Enterprise Internal Control in Our Country