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在新的时期,内部控制制度已经成为现代企业管理必不可少的工具,而内部控制框架的构建决定了内部控制制度是否完整,是否可以有效的实施。能否构建符合企业自身发展的内部控制框架是新时期企业内部控制框架构建的主要难点之一。因此,笔者分析了目前的市场经济,简要叙述了内部控制的重要,然后回顾内部控制的发展历程,发现了新时期企业内部控制框架存在的几点问题,进而就出现的问题提出了相应的解决方案。
In the new period, the internal control system has become an indispensable tool for modern enterprise management. The construction of the internal control framework determines whether the internal control system is complete and can be effectively implemented. Whether to build an internal control framework that is in line with the development of an enterprise itself is one of the major difficulties in building an enterprise internal control framework in the new era. Therefore, the author analyzes the current market economy, briefly describes the importance of internal control, and then reviews the development history of internal control and finds out some problems existing in the internal control framework of the new era, and then puts forward corresponding solutions to the problems that arise Program.