I企业内部控制制度探究摘 要内部控制对于企业发展和防范风险具有不可替代的作用。建立规范性的内部控制度得到现代企业的广泛关注，但是由于最近几年以来，企业对财务内部控制中存在薄弱的意识，治理结构存在缺陷，缺乏建立有效的监督和评价机制等问题，其为了谋取一己之私，财务报表造假等徇私舞弊问题数见不鲜，导致该企业面临重大危机，公众百喙如一，金融市场出现动荡。针对现在的社会热点问题—“内部控制制度缺失”引发的企业危机问题，本文以塞班斯法案理论的角度，结合现在的徇私舞弊案件，阐述企业财务内部控制的意义，并针对当前企业财务内部控制中存在薄弱的内控意识，治理结构有缺陷等问题，提出相应的建议措施。关键词：内部控制；内部控制制度；问题；措施；IIExploring on Inner Control Systems in EnterprisesAbstractInternal control is irreplaceable for enterprise development and risk prevention. The establishment of a normative internal control system has received extensive attention from modern enterprises, But because in recent years, enterprises have a weak awareness of financial internal control,defects in the governance structure, lack of effective monitoring and evaluation mechanism. In order to seek personal gains, financial statements fraud and other corruption problems are not uncommon, bedding to a major crisis for the enterprise , the public has the same beak and financial unrest. In view of the current hot social issue-the enterprise crisis caused by the lack of internal control system, This article combines the current cases of favoritism and malpractice from the perspective of the Symbiosis Act theory, expounds the significance of enterprise's financial internal control, At the same time, aiming at the problems of weak internal control consciousness and defects in the governance structure in the current enterprise financial internal control, etc, Put forward corresponding suggestions and measures.Key words: Internal Control...
