摘 要内部控制是为了加强规则操作和执行程序的效率。它直接表现了公司内部领导、管理层、员工等层面对内部控制的态度、认识和行动效率。企业的内部控制效果越好，其内部执行效率就越高。随着我国市场化经济的不断成长，企业之间的竞争也愈来愈剧烈。内部控制逐渐成为企业的核心竞争力，只有内部控制良好的企业才能在日益激烈的竞争中不断前进。目前，大多数企业存在内部控制缺失、会计工作涣散、财务造假等问题。这些问题主要原因是监督管理层面的建设不足,企业内部控制规则的设置不明确等，如果企业没有做好内部控制，就会陷入企业经营状况弄虚作假的恶性循环。因此，完善企业内部控制势在必行。只有加强企业内部控制的各个方面，才能控制企业存在的问题，根除内部控制问题带来的会计审计风险,只有这样，企业才能走出长期经营亏损的现状。本文通过结合企业内部控制问题的理论和实践要素，分析了与企业内部控制相关的问题，并提出了完善企业制度、使企业从内部不断壮大，不断发展。关键词： 企业内部控制； 会计监督； 会计职业操守；风险评估AbstractThe purpose of internal control is to design the rules and to strengthen the efficiency of implementation procedures. It directly reflects the attitude, understanding and action efficiency that the senior managers, staff and other levels of the company conduct the internal control. With the continuous development of market economy and the increasingly fierce competition among enterprises, internal control has gradually become the key to the core competitiveness of enterprises. At present, the small and medium-sized enterprises generally have the problems of bad economic benefits, false accounting, concealing financial information and other violations of the law, which are mainly reflected in the lack of the construction of the supervision and management level of the enterprise legal person, and the unclear rules for the internal control of the enterprise. Therefore, it is an urgent task to improve the internal control of enterprises. By combining the t...
