摘要：2010年4月26日，财政部会同证监会、审计署、国资委、银监会、保监会等部门发布了《企业内部控制配套指引》。该配套指引连同2008年5月发布的《企业内部控制基本规范》，共同构建了中国企业内部控制规范体系。这是全面提升上市公司和非上市大中型企业经营管理水平的重要举措，也是我国应对国际金融危机的重要制度安排。在这种背景下，研究企业内部控制是有意义的。
本论文从内部控制理论研究出发，本着理论和实践相结合的原则，分析了一些企业的内部控制，发现了我国企业内部控制中存在着几点不足。最后，针对我国企业内部控制中存在的实际问题本文提出了相应的完善策略，希望对提高我国企业内部控制水平有所帮助。
关键字: 内部控制；构建；
ABSTRACT:April 26,2010,the Ministry of Finance in conjuction with the Commission, the Audit Commission ,the SASAC ,China Banking Regulatory Commission ,China Insurance Regulatory Commission and other departments issued a “complete internal control guidelines ”.The complete guidelines published in May 2008 with the “basic norms of internal control”, jointly constructed for the internal control system of norms .This is a comprehensive upguade of listed companies and non-listed mediumn-sized enterprise management level of an important measure for China to cope with a major international financial crisis, institutional arrangements .In this context , evaluation of internal control is meaningful.
From the theory of internal control ,this paper in line with theory and practice of combining principle ,search on internal control system of some companises and notice that there are several shortcomings .Finally ,for internal control of practical problems , this paper put forward a corresponding improvement strategies and hope for Chinese enterprises when they carrying internal control.
KEY WORDS: internal control; Construction；
