建立并健全内部控制制度是建立现代企业制度的必然要求。当前,我国很大一部分企业对内控制度的认识还不到位,没有结合其自身的未来发展目标来制定具体、全面的内部控制制度,会计职能大多体现在报账算账上,缺乏对企业内部财务整体的有效控制。这既与内控制度的法规体系系统化程度不够有关,也与企业员工素质与企业文化紧密相联。因此,现阶段企业应转变观念,强化风险意识,完善企业的控制环境建设;加强全员培训,大力提升企业管理者和全体员工的素质;加强审计与监督,开展内控自我评估,将内控建设纳入到绩效考核系统中。 Establishing and perfecting the internal control system is a necessary requirement for establishing a modern enterprise system. At present, a large part of the enterprises in our country do not know enough about the internal control system and do not combine with their own future development goals to formulate specific and comprehensive internal control systems. Most of the accounting functions are reflected in the accounts, Effective control. This not only with the internal control system of the system of laws and regulations is not enough, but also with the quality of staff and corporate culture are closely linked. Therefore, at this stage, enterprises should change their concepts, reinforce risk awareness and improve the control environment of enterprises. Strengthen all-staff training to enhance the quality of managers and staff; strengthen audit and supervision, carry out internal control self-assessment, To the performance appraisal system.