摘 要:随着经济全球化进程加速，市场竞争日趋激烈，政府主管部门越来越重视内部控制问题。一个企业对外具有竞争力的基础是建立在内部协调的基础上的，企业是否具有完善的内部控制制度，直接关系到企业是否能在激烈的市场竞争中生存与发展。企业内部控制是现代企业管理最基本、最关键、最重要的一种管理方式，内部控制是否完善，将直接关系到企业的兴衰成败。2008年6月28日，财政部颁布了《企业内部控制基本规范》，要求上市公司自2009年7月1日起遵照执行，该规范的颁布体现了我国政府对企业内部控制规范的不断重视与完善。内部控制是企业管理中最基本的工作，它在企业中发挥着越来越重要的作用。完善内部控制是一个长期、复杂的系统性工程，需要企业不断健全内部控制体系，不断完善财务内部控制制度，借鉴有关国家和地区企业内部控制的先进经验和作法，进一步健全完善企业内部控制。本文阐述了内部控制的基本理论，其中包括内部控制的定义、类别、作用、基本内容和方法。主要以某企业为例，对某企业情况进行简介，了解该企业内部控制现状及存在问题，对该企业的内部控制问题提出对策及完善的建议。
关键词：内部控制 现状 问题 对策
ABSTRACT:With the acceleration of economic globalization, the increasingly fierce market competition, the government departments pay more attention to the problems of internal control. Basic foreign an enterprise has competitive power is based on the internal coordination, whether the enterprise has a perfect internal control system, directly related to whether the enterprise in the fierce competition in the market survival and development. Internal control is a management mode of modern enterprise management is the most basic, most important, the most important, the adequacy of internal control, will be directly related to the success or failure of the enterprise. In June 28, 2008, the Ministry of Finance issued the "basic norms of internal control", ask the listing Corporation since July 1, 2009 to comply with the standards promulgated, reflects the Chinese government for the enterprise internal control standard pay more attention and improvement. The internal control is the most basic work in enterprise management; it plays a more and more important role in the enterprise. To improve the internal control is a long-term, complex systematic project, the need for enterprises to improve the internal control system, and constantly improve the internal financial control system, learn the advanced experience and practice of internal control of the countries and regions, and further perfect the internal control in enterprises. This paper expounds the basic theory of internal control, including internal control definition, category, function, basic contents and methods. Mainly an enterprise as an example, makes a brief introduction of some enterprises, to understand the present situation of internal control of the enterprise and the existing problems, puts forward some countermeasures and suggestions on the internal control of the enterprise.
Keywords: internal controls；current situation；difficulty；countermeasures
