近年来,企业经营环境在不断的变化着,管理理论在飞速发展中,由此而导致的企业内部控制失效继而引发的不良管理现象也在增长中。这些现象都需要企业通过加强自身的内部控制,建立符合自身发展条件的内部控制制度,控制会计信息的质量,这都有利于稳定维护投资者的正当权益,而且还保证了资产市场的稳定运转。 In recent years, the business environment is constantly changing, the management theory is in rapid development, which led to the failure of internal control and then lead to the phenomenon of poor management is also growing. All of these phenomena need enterprises to strengthen their own internal control, establish an internal control system that meets their own development conditions and control the quality of accounting information. All this will help stabilize the legitimate rights and interests of investors and ensure the stable operation of the asset market.