在欧债危机愈演愈烈,全球经济前景低迷之际,中国经济增速的持续回落引发了许多企业的担忧。企业如何适应复杂的经济形势、应付随之而来的风险和压力,成为当前企业首要关注的问题。而内部控制制度作为企业管理体系的重要组成部分,在企业生产经营活动中有着举足轻重的作用。因此,建立完善的企业内部控制制度,解决其存在的问题,势在必行。 As the European debt crisis intensified and the global economic outlook was sluggish, the continuous downturn of China’s economic growth has caused the concern of many enterprises. How companies adapt to the complex economic situation, to cope with the risks and pressures that have become the primary concern of the current business. As an important part of the enterprise management system, the internal control system plays a decisive role in the production and operation of an enterprise. Therefore, it is imperative to establish a sound internal control system and solve its existing problems.