随着我国加入WTO后,内部控制对企业而言变得越来越重要。企业生存,发展已离不开内部控制。内部控制已成为企业非常重要的工作。内部控制是否完善,对于防止会计信息失真具有重要意义。目前企业会计信息失真较为严重,与企业内部控制乏力有着密切的关系。会计信息的真实与否,对企业的 With China’s accession to the WTO, internal control has become more and more important to enterprises. Enterprise survival, development has been inseparable from the internal control. Internal control has become a very important business. Whether the internal control is perfect is of great significance for preventing the accounting information from being distorted. At present, the distortion of accounting information in enterprises is more serious and has a close relationship with the weak internal control of the enterprise. Accounting information is true or not, to the enterprise