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为了构建社会主义市场经济公平正义的价值体系,提高企业经营的效果和效率,并使公司的经营行为更符合法律和法规,近十几年来,国内企业尤其是上市公司的管理层对在公司内部建立相应的内部控制,经历了一个逐渐认识到不断完善的发展过程。回顾企业在建立并使用内部控制的发展历程,其所达到的效果并不如期望中的那样完善,其问题究竟出在何处,或者说再从何处着手使之效果更加明显,是大家共同关注
In order to build a fair value system of socialist market economy, improve the efficiency and effectiveness of business operations, and make the company’s business practices more in line with laws and regulations, in the past ten years, the management of domestic enterprises, especially listed companies, The establishment of the corresponding internal control has undergone a gradual realization of the continuous improvement of the development process. Recalling the enterprise in the process of establishing and using the internal control of the development process, the effect achieved is not as perfect as expected, the problem is exactly where, or from where to make the effect more obvious, is everyone’s concern