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1、如何建设与完善我国企业内部控制制度探讨（HowtobuildandperfecttheinternalcontrolsystemofenterprisesinChina）Acontrolsystemforimprovingthequalityofaccountinginformation,protectingthesafetyandintegrityofassets,andensuringtheimplementationandimplementationofrelevantlaws,regul
2、ationsandrulesandregulations.Effectiveinternalcontrolisanimportantfoundationtoimproveenterprisemanagementandpreventfraud.Theinternalcontrolsystemofourcountryisstandardizedintheformofinternalaccountingcontrol,andbasicallyformedaninternalaccountingcont
3、rolsystemwithinternalaccountingcontrolasthemainandtakingintoaccountothercontrolrelatedtoaccounting.Thissystemhasbecomeamajorreferencefortheevaluationofinternalcontrol,theinternalimplementationoftherelevantdepartmentsandunitsofaccountingfirms,encourag
4、eenterprisestoestablishasoundinternalcontrol,changethecurrentinternalcontrolweakness,accountinginformationdistortionsituationisserious,theinternalmanagementofenterprisesscattered,hasplayedapositiverole.Butyearsofpractice,thesystemofinternalcontrolino
5、urcountryatpresenttherearestillsomeproblems,manyproblemsstillneedstobeimproved;andthenewaccountingstandardsissuedinFebruary2006,fromJanuary1,2007onwardstheimplementationwithinthescopeoflistedcompanies.Underthenewsystemenvironment,howtoperfecttheinter
6、nalcontrolsystem,andgivefullplaytotheguaranteefunctionofinternalcontrol,hasbecomeaproblemthatneedstobesolvedurgentlyatpresent.Keywords:internalcontrolandcontrolsystemofenterprisesinChinaI.ThepresentsituationoftheimplementationofinternalcontrolinEnter
7、prisesSofar,theMinistryofFinancefortheweaklinkinthecurrentaccountingandrelatedwork,inaccordancewiththestepbystepway,issuedthe"internalaccountingcontrolstandardbasicstandards"and6specificnormsofinternalcontrol,internalaccountingcontrolsystemformed."In
8、ternalaccountingcontrolstandardbasicstandards"havemadeprovisionsonthebasicdefinition,internalcontrolobjectives,principles,methodsandcontent,isthefoundationandbasisfortheformulationofthefollowingstandard,theintroductionofthespecificationhasthesenseofm
